Annual Return Refund Volutary Payment DRC03

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This discussion clarifies how to report voluntary payments made via DRC-03 in your Annual Return (GSTR 9). The advice is to disclose these details in Table 15C of GSTR 9 for the financial year in which the refund was rejected, not the year it was initially applied for. However, since Table 15 is optional for FY 2017-2021, disclosure may not be necessary. If you've already filed previous GSTR 9s, ensure the details reflect correctly in the relevant year's filing.

ARCHANA

ARCHANA (Querist)
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21 December 2021 Sir/mam,

We have received 90% of Refund , it is credited to our bank later it is rejected the same we have voluntarily payment through DRC03.

Now my doubt this DRC03 details in Annual Return in Refund columns where I have to fill .

Plz Clarify my doubt

Thanking you,

CA Akshay Hiregange

CA Akshay Hiregange (Expert)
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28 December 2021 As DRC-03 already filed, disclose such details in Table 15C of GSTR 9. Note refund details in table 15 to be displayed in the year IN which refund was rejected and not FOR the year it was rejected.
Alternatively, as table 15 is optional to file from FY 2017 TO FY 2021, it need not be disclosed at all.

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ARCHANA

ARCHANA (Querist)
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28 December 2021 Thank you sir for your reply, but I have applied Nov 2017 to June 2020 in financial year 2020-21 , GSTR9 15 total year refunds claimed , sanctioned and rejected details I had shown, in GSTR9 , because previous year gstr 9 and 9C filing completed how it reflects in old years

CA Akshay Hiregange

CA Akshay Hiregange (Expert)
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28 December 2021 When applied/rejected/sanctioned in 2020-21 show the details in GSTR 9 Table 15 of 20-21 itself.

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ARCHANA

ARCHANA (Querist)
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28 December 2021 Thank you sir for your quick reply

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