APPLICATION FOR AVAILING BENEFITS UNDER GST AMNESTY SCHEME & REQUEST FOR ADJUSTMENT/REFUND OF EXCESS
This query is : Resolved
31 March 2025
TITLE BY MISTAKE DRC-03 IS SET OFF WITH WROGN DRC-03 A
To
The Superintendent of Central Tax / Assistant Commissioner of Central Tax
CGST Range-1,
GST Bhavan
SUBJECT: APPLICATION FOR AVAILING BENEFITS UNDER GST AMNESTY SCHEME & REQUEST FOR ADJUSTMENT/REFUND OF EXCESS AMOUNT PAID THROUGH DRC-03 DUE TO CLERICAL ERROR AGAINST DRC-07 ORDER NO. *********** DATED **/04/2024
Respected Sir/Madam,
I, Sri .........................................., Proprietor of M/s ....................................., having principal business place at *********************, and holding GSTIN: ******************, respectfully submit this application for availing the benefits of the GST Amnesty Scheme for the Financial Year 2019-20.
This application is being submitted in connection with the DRC-07 Order No. **************** dated 15/04/2024, and for seeking a refund/adjustment of excess tax paid under Form DRC-03 due to an inadvertent clerical error in selecting the reference number while making the payment.
1. Background of the Case:
The aforementioned DRC-07 order was issued about the alleged irregular availment of Input Tax Credit (ITC) beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017. The order was passed under Section 73 of the CGST Act, 2017, determining the amount of tax, interest, and penalty payable.
Subsequent to this, the Government introduced the GST Amnesty Scheme, allowing eligible taxpayers to regularize past compliance-related defaults and avail the benefits of tax relief.
2. Erroneous Payment under DRC-03 Due to Clerical Mistake:
I wish to bring to your esteemed attention that, while filing Form DRC-03, a payment was made mistakenly due to an inadvertent clerical error by our staff in selecting the reference number.
While setting off DRC-03 with DRC-03A, instead of selecting the correct reference Order No. ****************, our staff erroneously selected Demand ID ******************, which was already covered under the GST Amnesty Scheme and required no further tax payment.
Due to this genuine mistake, the system wrongly set off an amount of ₹90,426 (CGST) and ₹90,246 (SGST) against an order where no tax was due under the Amnesty Scheme.
3. Applicability of the GST Amnesty Scheme & No Requirement for Payment:
We wish to submit that humbly:
• The GST Amnesty Scheme was introduced by the Government to provide relief to taxpayers from procedural lapses and inadvertent delays in ITC claims.
• The DRC-07 Order No. ZD370424012296J falls within the ambit of the Amnesty Scheme, thereby eliminating any requirement for further tax payment.
• Since the amount was erroneously paid under DRC-03, it was an excess payment made in error and not required under law.
• The payment made does not correspond to any actual tax liability, and as such, the amount paid should either be adjusted against future tax liabilities or refunded.
4. Request for Adjustment or Refund of Excess Payment:
In light of the above facts, I most humbly and respectfully request your kind office to:
✅ Adjust the Excess Amount: Kindly allow the excess amount of ₹90,426 (CGST) and ₹90,246 (SGST) to be adjusted against future tax liabilities.
✅ Process Refund if Adjustment is Not Feasible: In case adjustment is not feasible, I kindly request the refund of the excess amount by initiating the necessary procedure under Form RFD-01, as per the relevant provisions of the CGST Act, 2017.
5. Justification for the Adjustment/Refund:
I respectfully submit the following points for your kind consideration:
📌 Genuine Clerical Mistake: The wrong reference number was inadvertently selected by our staff, leading to an erroneous tax payment. This was purely a human error without any intention to evade tax or cause any procedural violation.
📌 No Tax Liability Exists under the Amnesty Scheme: The DRC-07 order is covered under the Amnesty Scheme, making the tax payment unnecessary and an undue financial burden on our business.
📌 Intent of the Amnesty Scheme: The objective of the GST Amnesty Scheme is to grant relief to genuine taxpayers who might have committed unintentional lapses in compliance. Allowing an adjustment or refund would be in true spirit of the scheme and ensure fair treatment to taxpayers.
📌 Undue Financial Hardship: The excess payment has caused financial strain on our business, affecting working capital and business operations.
📌 Precedents in Similar Cases: It is observed that in similar cases, where taxpayers erroneously made excess payments, the department has considered their genuine request and granted adjustments or refunds after due verification.
6. Request for Closure and Relief:
Considering the above facts and the genuine nature of the error, I most humbly request your esteemed office to:
✅Acknowledge that no further tax liability exists under the Amnesty Scheme.
✅Grant necessary relief by allowing the adjustment or refund of the excess amount of ₹90,426 (CGST) & ₹90,246 (SGST).
✅Provide closure to the matter in line with the objectives of the Amnesty Scheme.
7. Enclosures for Verification:
I am enclosing the following documents in support of my application:
1. Copy of DRC-07 Order No. ***************** dated **/04/2024.
2. Copy of Form DRC-03 with payment details.
3. Relevant communications with the department regarding the payment.
I humbly appeal to your kind office to consider this request with sympathy and fairness, keeping in view the genuine nature of the mistake and the principle of equity and justice.
I shall remain ever grateful for your kind support and look forward to your compassionate and favourable consideration of this request.
Thanking you in anticipation.
Yours faithfully,
Sri **************************
Proprietor, *************************
this was the issue Please guide how to resolve
To
The Superintendent of Central Tax / Assistant Commissioner of Central Tax
CGST Range-1,
GST Bhavan
SUBJECT: APPLICATION FOR AVAILING BENEFITS UNDER GST AMNESTY SCHEME & REQUEST FOR ADJUSTMENT/REFUND OF EXCESS AMOUNT PAID THROUGH DRC-03 DUE TO CLERICAL ERROR AGAINST DRC-07 ORDER NO. *********** DATED **/04/2024
Respected Sir/Madam,
I, Sri .........................................., Proprietor of M/s ....................................., having principal business place at *********************, and holding GSTIN: ******************, respectfully submit this application for availing the benefits of the GST Amnesty Scheme for the Financial Year 2019-20.
This application is being submitted in connection with the DRC-07 Order No. **************** dated 15/04/2024, and for seeking a refund/adjustment of excess tax paid under Form DRC-03 due to an inadvertent clerical error in selecting the reference number while making the payment.
1. Background of the Case:
The aforementioned DRC-07 order was issued about the alleged irregular availment of Input Tax Credit (ITC) beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017. The order was passed under Section 73 of the CGST Act, 2017, determining the amount of tax, interest, and penalty payable.
Subsequent to this, the Government introduced the GST Amnesty Scheme, allowing eligible taxpayers to regularize past compliance-related defaults and avail the benefits of tax relief.
2. Erroneous Payment under DRC-03 Due to Clerical Mistake:
I wish to bring to your esteemed attention that, while filing Form DRC-03, a payment was made mistakenly due to an inadvertent clerical error by our staff in selecting the reference number.
While setting off DRC-03 with DRC-03A, instead of selecting the correct reference Order No. ****************, our staff erroneously selected Demand ID ******************, which was already covered under the GST Amnesty Scheme and required no further tax payment.
Due to this genuine mistake, the system wrongly set off an amount of ₹90,426 (CGST) and ₹90,246 (SGST) against an order where no tax was due under the Amnesty Scheme.
3. Applicability of the GST Amnesty Scheme & No Requirement for Payment:
We wish to submit that humbly:
• The GST Amnesty Scheme was introduced by the Government to provide relief to taxpayers from procedural lapses and inadvertent delays in ITC claims.
• The DRC-07 Order No. ZD370424012296J falls within the ambit of the Amnesty Scheme, thereby eliminating any requirement for further tax payment.
• Since the amount was erroneously paid under DRC-03, it was an excess payment made in error and not required under law.
• The payment made does not correspond to any actual tax liability, and as such, the amount paid should either be adjusted against future tax liabilities or refunded.
4. Request for Adjustment or Refund of Excess Payment:
In light of the above facts, I most humbly and respectfully request your kind office to:
✅ Adjust the Excess Amount: Kindly allow the excess amount of ₹90,426 (CGST) and ₹90,246 (SGST) to be adjusted against future tax liabilities.
✅ Process Refund if Adjustment is Not Feasible: In case adjustment is not feasible, I kindly request the refund of the excess amount by initiating the necessary procedure under Form RFD-01, as per the relevant provisions of the CGST Act, 2017.
5. Justification for the Adjustment/Refund:
I respectfully submit the following points for your kind consideration:
📌 Genuine Clerical Mistake: The wrong reference number was inadvertently selected by our staff, leading to an erroneous tax payment. This was purely a human error without any intention to evade tax or cause any procedural violation.
📌 No Tax Liability Exists under the Amnesty Scheme: The DRC-07 order is covered under the Amnesty Scheme, making the tax payment unnecessary and an undue financial burden on our business.
📌 Intent of the Amnesty Scheme: The objective of the GST Amnesty Scheme is to grant relief to genuine taxpayers who might have committed unintentional lapses in compliance. Allowing an adjustment or refund would be in true spirit of the scheme and ensure fair treatment to taxpayers.
📌 Undue Financial Hardship: The excess payment has caused financial strain on our business, affecting working capital and business operations.
📌 Precedents in Similar Cases: It is observed that in similar cases, where taxpayers erroneously made excess payments, the department has considered their genuine request and granted adjustments or refunds after due verification.
6. Request for Closure and Relief:
Considering the above facts and the genuine nature of the error, I most humbly request your esteemed office to:
✅Acknowledge that no further tax liability exists under the Amnesty Scheme.
✅Grant necessary relief by allowing the adjustment or refund of the excess amount of ₹90,426 (CGST) & ₹90,246 (SGST).
✅Provide closure to the matter in line with the objectives of the Amnesty Scheme.
7. Enclosures for Verification:
I am enclosing the following documents in support of my application:
1. Copy of DRC-07 Order No. ***************** dated **/04/2024.
2. Copy of Form DRC-03 with payment details.
3. Relevant communications with the department regarding the payment.
I humbly appeal to your kind office to consider this request with sympathy and fairness, keeping in view the genuine nature of the mistake and the principle of equity and justice.
I shall remain ever grateful for your kind support and look forward to your compassionate and favourable consideration of this request.
Thanking you in anticipation.
Yours faithfully,
Sri **************************
Proprietor, *************************
this was the issue Please guide how to resolve
12 August 2025
To
The Superintendent of Central Tax / Assistant Commissioner of Central Tax
CGST Range-1,
GST Bhavan
Subject: Application for Availing Benefits under GST Amnesty Scheme & Request for Adjustment/Refund of Excess Amount Paid through DRC-03 due to Clerical Error against DRC-07 Order No. ********** dated **/04/2024
Respected Sir/Madam,
I, Sri _____________________, Proprietor of M/s ____________________________, having principal business place at __________________________________, and holding GSTIN: _______________________, hereby submit this application for availing the benefits of the GST Amnesty Scheme for the Financial Year 2019-20.
This application is in reference to the DRC-07 Order No. ___________________ dated 15/04/2024, relating to alleged irregular availment of Input Tax Credit (ITC) beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017, passed under Section 73 of the CGST Act, 2017. The order determined tax, interest, and penalty payable.
Subsequently, the Government introduced the GST Amnesty Scheme allowing eligible taxpayers to regularize past compliance defaults and avail relief.
1. Erroneous Payment under DRC-03 Due to Clerical Mistake
While making payment through Form DRC-03, due to inadvertent clerical error by our staff, the wrong reference number was selected. Instead of selecting the correct Demand ID _______________, the staff mistakenly chose Demand ID _______________, which was already covered under the Amnesty Scheme and required no payment.
As a result, an amount of ₹90,426 (CGST) and ₹90,246 (SGST) was erroneously paid against an order where no tax liability exists under the Amnesty Scheme.
2. Applicability of GST Amnesty Scheme
The said DRC-07 Order falls within the ambit of the Amnesty Scheme, and hence no further payment was required. The excess payment was made unintentionally and does not correspond to any actual tax liability.
3. Request for Adjustment/Refund
In view of the above, I respectfully request:
Adjustment: Kindly allow the excess amount of ₹90,426 (CGST) and ₹90,246 (SGST) to be adjusted against future tax liabilities.
Refund: In case adjustment is not feasible, please initiate refund proceedings under Form RFD-01 as per the provisions of the CGST Act, 2017.
4. Justification for Relief
The excess payment was due to a genuine clerical error without any intention to evade tax.
No tax liability exists for the amount paid as the order is covered under the Amnesty Scheme.
The Amnesty Scheme aims to provide relief to genuine taxpayers for inadvertent lapses, and granting refund/adjustment aligns with its objectives.
The excess payment has caused financial hardship impacting business operations.
Similar cases have seen favorable relief by the department on due verification.
5. Request for Closure
I humbly request your kind office to acknowledge that no further liability exists under the Amnesty Scheme and grant relief by adjusting/refunding the excess payment. This will provide closure to the matter in line with the scheme’s objectives.
6. Enclosures
Copy of DRC-07 Order No. __________________ dated **/04/2024
Copy of Form DRC-03 Payment Receipt
Relevant communication with the department
I trust you will consider this request sympathetically and grant relief at the earliest.
Thanking you in anticipation.
Yours faithfully,
Sri ________________________
Proprietor, M/s _______________________
The Superintendent of Central Tax / Assistant Commissioner of Central Tax
CGST Range-1,
GST Bhavan
Subject: Application for Availing Benefits under GST Amnesty Scheme & Request for Adjustment/Refund of Excess Amount Paid through DRC-03 due to Clerical Error against DRC-07 Order No. ********** dated **/04/2024
Respected Sir/Madam,
I, Sri _____________________, Proprietor of M/s ____________________________, having principal business place at __________________________________, and holding GSTIN: _______________________, hereby submit this application for availing the benefits of the GST Amnesty Scheme for the Financial Year 2019-20.
This application is in reference to the DRC-07 Order No. ___________________ dated 15/04/2024, relating to alleged irregular availment of Input Tax Credit (ITC) beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017, passed under Section 73 of the CGST Act, 2017. The order determined tax, interest, and penalty payable.
Subsequently, the Government introduced the GST Amnesty Scheme allowing eligible taxpayers to regularize past compliance defaults and avail relief.
1. Erroneous Payment under DRC-03 Due to Clerical Mistake
While making payment through Form DRC-03, due to inadvertent clerical error by our staff, the wrong reference number was selected. Instead of selecting the correct Demand ID _______________, the staff mistakenly chose Demand ID _______________, which was already covered under the Amnesty Scheme and required no payment.
As a result, an amount of ₹90,426 (CGST) and ₹90,246 (SGST) was erroneously paid against an order where no tax liability exists under the Amnesty Scheme.
2. Applicability of GST Amnesty Scheme
The said DRC-07 Order falls within the ambit of the Amnesty Scheme, and hence no further payment was required. The excess payment was made unintentionally and does not correspond to any actual tax liability.
3. Request for Adjustment/Refund
In view of the above, I respectfully request:
Adjustment: Kindly allow the excess amount of ₹90,426 (CGST) and ₹90,246 (SGST) to be adjusted against future tax liabilities.
Refund: In case adjustment is not feasible, please initiate refund proceedings under Form RFD-01 as per the provisions of the CGST Act, 2017.
4. Justification for Relief
The excess payment was due to a genuine clerical error without any intention to evade tax.
No tax liability exists for the amount paid as the order is covered under the Amnesty Scheme.
The Amnesty Scheme aims to provide relief to genuine taxpayers for inadvertent lapses, and granting refund/adjustment aligns with its objectives.
The excess payment has caused financial hardship impacting business operations.
Similar cases have seen favorable relief by the department on due verification.
5. Request for Closure
I humbly request your kind office to acknowledge that no further liability exists under the Amnesty Scheme and grant relief by adjusting/refunding the excess payment. This will provide closure to the matter in line with the scheme’s objectives.
6. Enclosures
Copy of DRC-07 Order No. __________________ dated **/04/2024
Copy of Form DRC-03 Payment Receipt
Relevant communication with the department
I trust you will consider this request sympathetically and grant relief at the earliest.
Thanking you in anticipation.
Yours faithfully,
Sri ________________________
Proprietor, M/s _______________________
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