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How pay with DRC-03

31 July 2020

Accounting to the Annual Return Scruting for the FY 2017-18 ₹1200/-CGST and ₹ 1200 /- SGST should be paid through DRC-03 .What are the processing steps to it paid.

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4 Replies

Vijayprakash P (1313 Points)
Replied 31 July 2020

Form DRC-03 is used for making a voluntary payment of tax. Voluntary payment can be made either :1)Before the issuance of Show Cause Notice. 2) within 30 days of the issue of SCN in case the show cause notice ia already issued. Steps to file DRC-03. Step1) Login and navigate to 'User Services'. Login to GST portal and go to " My Application" under User Services.

subhagan sreerangam (7039 Points)
Replied 31 July 2020

Notice issued on 17-03-2020.Due to lockdown can't arrange the payment.Now how pay it?

Vijayprakash P (1313 Points)
Replied 31 July 2020

In such a case the amount can be deposited in the Electronic Cash Ledger through "create challan " utility which can be seen on the voluntary payment page. By clicking on the "create challan button " the tax payer will be directed to the "create challan sreen" in payment module. On the payment page the amount will be auto populated based on the amount of cash required in addition considering the liabilities.

subhagan sreerangam (7039 Points)
Replied 01 August 2020

What to do here is as follows.Login GST Portal using User Id & Password > Services >Payment > Create Challan >fill the appropriate CGST & SGST ,then after make a payment through e-payment.Can the libility be setoff with using cash balance reflected in the electronic cash ledger.That means I have to deposit the required cash in the electronic cash ledger first,and then file through DRC-03?.