{"id":76090,"date":"2026-07-04T08:15:43","date_gmt":"2026-07-04T08:15:43","guid":{"rendered":""},"modified":"2026-07-04T08:15:43","modified_gmt":"2026-07-04T08:15:43","slug":"voluntary-gst-payment-through-drc-03-requires-self-ascertainment-a-search-time-deposit-was-refundable-with-interest-left-open","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76090","title":{"rendered":"Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open."},"content":{"rendered":"<p>Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open.<br \/>Case-Laws<br \/>GST<br \/>A payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; for Section 74(5) to apply, the record must show independent self-ascertainment or prior ascertainment of liability. On the facts described, no notice had been issued, the search was still continuing, and the petitioner&#39;s records and devices remained under departmental control, so the deposit was treated as involuntary and refundable. The declaration in DRC-03 and the absence of DRC-04 were only relevant circumstances, not conclusive proof of voluntariness. Interest on the refund was left open because tax liability had not yet been finally adjudicated.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=101398\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open.Case-LawsGSTA payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; f&#8230;<\/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-76090","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76090","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=76090"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76090\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}