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DRC 03 PRN no

Anshuman Basu (account -GST) (1547 Points)

07 July 2019

we paid tax to GST but didn't file Gstr 3b. naturally payment amount reflect in cash ledger.
when file Gstr 9 liabilities are shown. but we have no liability.
some experts said adjustment will do vide DRc03.
when we adjusted with DRC03 system want PRN no... but unfortunately we don't get PRN no.. so where we get PRN no
..pl guide

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14 Replies

Rishab Jain (Audit assistant) (79 Points)
Replied 07 July 2019

As per the provisions of GST, before filing of annual return of fy 2017-18, you have to mandatory file all the returns related to that financial year. So first file gstr 3b in case of any pending return then file annual return.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 07 July 2019

Select option Voluntary in DRC 03 , it will not ask for SCN , can file DRC 03

Anshuman Basu (account -GST) (1547 Points)
Replied 07 July 2019

Tax already paid and it reflect in cash ledger,then how to adjust in DRC 03

Ganga Sundaram (172 Points)
Replied 07 July 2019

I paid the liability through DRC 03 but unable to file. EVC OTP is coming but ARN has generated msg is coming but ARN No ids not coming

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 07 July 2019

Check the Arn in Liability Register of Your portal , open the DRC 03 , by providing the same , click on Save before Filing for EVC

Rishab Jain (Audit assistant) (79 Points)
Replied 08 July 2019

Anshuman basu sir Have u filed gstr 3b of fy 2017-18.that means from April 2017 to march 2018??

Anshuman Basu (account -GST) (1547 Points)
Replied 08 July 2019

Yes we file all GST 3b but by mistake we file Nil return in July 17.but tax paid. Naturally this cash reflect in cash ledger. Now how we slove

CA Jayaram (Chartered Accountant) (49 Points)
Replied 15 July 2019

Declare the correct turnover and and liability in GSTR 9A then
Go to DRC 3-voluntory payment of tax, fill the liability details and set-off against the balance available in the cash ledger.

Save before filing

Anshuman Basu (account -GST) (1547 Points)
Replied 15 July 2019

sir Pl clarification more...

CA Jayaram (Chartered Accountant) (49 Points)
Replied 15 July 2019

while you settoff the liability through cash ledger the prn no. will be generated. you get the same in e cash ledger on the day the setoff happened.

Anshuman Basu (account -GST) (1547 Points)
Replied 15 July 2019

We already paid tax then how adjusted in Gstr9

CA Jayaram (Chartered Accountant) (49 Points)
Replied 15 July 2019

No need to adjust, show additional taxes payable and paid in pt no.14

Anshuman Basu (account -GST) (1547 Points)
Replied 15 July 2019

But sir 14 table belong 17-18 payable adjust in 18-19. In my case we paid tax 17-18.

CA Jayaram (Chartered Accountant) (49 Points)
Replied 16 July 2019

Sir, Yes you are right As I seen you haven't shown your sales during 2017-18 at all. Some where around you need to show the sales details otherwise your customers wont get credit of it. It should have done for the moth of march 19. As per my limited knowledge you can show the details in GSTR 1 for the moth of June/July 19 (not in 3B), because they extended due date for GSTR 9 but not to amend the sales details.
This gonna be considered as Sales/liability declared in subsequent year of filing annual return. In case of any query raised by the officer he will be convinced with the explanation on practical difficulties.
And Cash lying in your E-cash ledger cant be considered as taxes paid for 2017-18, unless you set off against the liability declared in DRC 3 for such period.

This is purely based on my opinion .