Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A
GST DRC – 03
GST
6[FORM GST DRC- 03
[See rules 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A
1.
GSTIN
2.
Name
< Auto >
3.
Cause of payment
<< drop down >>
7[3A
Shipping bill details of erroneous IGST refund (to be enabled only if the specified categories chosen in drop down menu)
(i) Shipping Bill/ Bill of Export No. & Date:
(ii) Amount of IGST paid on export of goods:
(iii) Notification No. used for procuring inputs at concessional rate or exemption (in cases of contravention of sub-rule 10 of Rule 96):
(iv) Date of notification:
(v) Amount of refund received:
(vi) Amount of erroneous refund to be deposited:
(vii) Date of credit of refund in Bank Account:]
4.
Sect
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11
12
13
8. Reasons, if any – << Text box >>
9. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name Designation /Status
Date ……………..
Note –
1.Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule (10) of rule 96.
2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – 'deposit of erroneous refund of unutilised ITC'.
3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.]
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Notes
1. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 before it was read as
“FORM
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For full text:-Visit the Source
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horized Signatory
Name ___________
Designation / Status –
Date -"
2. Inserted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021
3. Substituted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021 before it was read as
"Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)"
4. Substituted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021 before it was read as "within 30 days of its issue"
5. Substituted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021 before it was read as
"Sr. No.
Tax
Period
Act
Place of
supply
(POS)
Tax / Cess
Interest
Penalty, if applicable
Others
Total
Ledger utilised (Cash / Credit)
Debit entry no.
Date of debit entry
1
2
3
4
5
6
7
8
9
10
11
12
"
6. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2
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For full text:-Visit the Source
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5[Sr.
No.
Tax
Period
Act
Place
of
supply
(POS)
Tax/
Cess
Interest
Penalty, if
Applicable
Fee
Others
Total
Ledger
utilised
(Cash /
Credit)
Debit
entry
no.
Date of
debit
entry
1
2
3
4
5
6
7
8
9
10
11
12
13
]
8. Reasons, if any – << Text box>>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date – ]"
7. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as,
"3A
Shipping bill details of erroneous IGST refund (to be enabled only if the specified category is chosen in drop down menu)
(i) Shipping Bill/ Bill of Export No. & Date:
(ii) Amount of IGST paid on export of goods:
(iii) Notification No. used for procuring inputs at concessional rate or exemption:
(iv)
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Plain text (Extract) only
For full text:-Visit the Source
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