Advisory for Form GST DRC-03A
GST
Dated:- 6-11-2024
1. It has been observed that some taxpayers have paid the demanded amount vide DRC 07/ DRC 08/ MOV 09/ MOV 11/ APL 04 through DRC-03 instead of using payment facility 'Payment towards demand' available on GST portal. This led to a situation where demand has been paid by the taxpayer, however the demand is not closed in the electronic liability register. To address this issue, the government has notified a new form named GST DRC-03A which was notified vide Notification No. 12/2024 dated. 10th July 2024.
2. Accordingly, GSTN has developed the new Form GST DRC-03A on GST portal which is available now to adjust the paid amount through DRC-03 against the corresponding demand orde
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