Drc 03 for tax payment on bill issued

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This discussion clarifies how to rectify a GST payment error where 18% GST was due but only 12% was paid. It confirms that a DRC-03 form can be used for this purpose. The advice given is to select 'voluntary' under section 73(5) if no notice has been issued, and to clearly state the reason for the payment in the form for future reference.

tony

tony (Querist)

06 January 2024 Dear Sir,
A person need to pay 18% gst instead of 12% paid with 3b and R1 of March 2023. Whether it can be paid by drc 03 ? and which head to be select while filing drc 03.

Please clarify.

CA Altamush Zafar

CA Altamush Zafar (Expert)

07 January 2024 Yes the same can be paid via DRC-03. Use the head voluntary if no notice has been issued. My advice will be that while filing DRC-03 there is an option to fill reason so type the reason for payment with duch clarity that you are able to explain to the department in future.

tony

tony (Querist)

07 January 2024 thanks for your advice

tony

tony (Querist)

07 January 2024 section would be 73(5) with voulantary ?

CA Altamush Zafar

CA Altamush Zafar (Expert)

07 January 2024 Yes section 73(5) with voluntary

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