DRC 07- Amnesty Scheme

This query is : Resolved

Yadhukrishna Palliyath (Querist)
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28 March 2025 I had made payment in challan and set off the challan against DRC-07 order but while applying for waiving off of intertest and penalty as per amnesty scheme, I was asked for proof of payment. What proof should I provide as I just received a payment reference number and no other proof? I have the screenshot of payment reference number. Also please guide on how to proceed further for waiving off of interest.

Thank you.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 For your DRC-07 payment under the Amnesty Scheme, here’s what you can do regarding proof of payment and next steps:

1. Proof of Payment to Provide:
Payment Reference Number Screenshot:
Keep the screenshot showing the challan payment reference number, date, GSTIN, amount paid, and challan details. This acts as primary proof.

Challan Copy:
From the GST portal:

Go to Services > Payments > Challan History.

Search by Challan Number or date.

Download the challan receipt or payment confirmation.

This official challan copy is the best proof of payment.

Bank Statement:
If payment was made through net banking or bank transfer, a bank statement showing the transaction with the challan reference number also helps.

2. How to Proceed for Waiver of Interest & Penalty (Amnesty Scheme):
Step 1: Log in to GST Portal
Go to the Application for Amnesty Scheme under the respective tax period and submit the request.

Step 2: Fill the Waiver Application Form
Usually, you need to file a Form GST DRC-26 (or relevant amnesty application form) where you declare payment details and request waiver of interest and penalty.

Step 3: Upload Proof
Attach the challan copy/payment proof (downloaded from GST portal) and payment reference screenshot in your application.

Step 4: Submit & Track Application
Submit the form and regularly track its status in the GST portal.

3. Additional Tips:
Keep all communications saved for future reference.

If the portal or officer asks for further evidence, provide the bank statement or payment acknowledgment email.

If any issues arise, write a formal letter/email to the jurisdictional GST officer attaching all proof and requesting relief under the amnesty scheme.

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