{"id":71004,"date":"2025-02-25T08:24:04","date_gmt":"2025-02-25T02:54:04","guid":{"rendered":""},"modified":"2025-02-25T08:24:04","modified_gmt":"2025-02-25T02:54:04","slug":"taxpayer-allowed-to-transfer-gst-demand-payment-from-drc-03-to-pmt-01-through-new-drc-03a-form-under-rule-142-2b","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71004","title":{"rendered":"Taxpayer Allowed to Transfer GST Demand Payment from DRC-03 to PMT-01 Through New DRC-03A Form Under Rule 142(2B)"},"content":{"rendered":"<p>Taxpayer Allowed to Transfer GST Demand Payment from DRC-03 to PMT-01 Through New DRC-03A Form Under Rule 142(2B)<br \/>Case-Laws<br \/>GST<br \/>HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST PMT-01. Following recent amendment via notification 12\/24 introducing rule 142(2B), petitioner permitted to file Form GST DRC-03A electronically to transfer payment credit to electronic liabili<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86020\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayer Allowed to Transfer GST Demand Payment from DRC-03 to PMT-01 Through New DRC-03A Form Under Rule 142(2B)Case-LawsGSTHC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71004","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71004"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71004\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}