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DRC-03 filed for FY 19-20

Mohan Bagalkot (Tax Consultant) (233 Points)

02 January 2020

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.

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4 Replies

Mukund Thakkar (69 Points)
Replied 02 January 2020

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)
Replied 02 January 2020

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) (55032 Points)
Replied 03 January 2020

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.