DRC-03 filed for FY 19-20

255 views 4 replies

Mohan Bagalkot

Tax Consultant

233 Points Joined February 2016

Hi
One of my client GSTIN got cancelled w.e.f. 30.09.19 for non filer of GST Returns for more than Six Months. We filed all pending Returns till SEP19 & discharged all liabilty. We have applied for revocation. But, officer asked us to discharge liability for the month of OCT19 & NOV19 through DRC-03. And we filed DRC-03 officer revoked the GSTIN. Now how to adjust tax paid through DRC-03 in GSTR3B for the month of OCT19& NOV19. Please guide me guys officer is not giving us proper reply for the same.

Replies (4)

Mukund Thakkar

69 Points Joined August 2018

Why officer suggest u makes Payment thru DRC-03.it in case of any additional liabilty than u have to file DRC-03.

Mohan Bagalkot

Tax Consultant

233 Points Joined February 2016

Yes I agree with you. But officer insisted me to pay in DRC-03 only. I explained that it is not my additional or left out liability it is my regular liability for which Portal is not allowing me to pay the liability. Still he said if you are not giving me DRC-03 Revocation will not be accepted. Need to check how to resolve this issue.

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Dear Mohan

See I don't know why the Tax Officer Ask you to pay tax liability for October & November, might be due to lack Knowledge.

As you have filed the DRC 03 the same has been set-off from your cash ledger or Credit ledger , so contact to your Tax Officer & Ask him that how tax liability in 3B can be Setoff for October & November.