Regarding DRC 03

yes it's mandatory for all the registered tax payers

Dear Mathur :

What is DRC 03 :

DRC-03 enables a taxpayer to make voluntary payments, before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN). Facility to intimate payment made voluntarily or made against SCN

So it's mandatory only in case if anyone liability to discharge.

Hence if there is No Liabilities arising no need file DRC 03 .


Note: Annual form do not compute any liability , it's has to compute manually and any liability is arises ,has to pay & setoff by filing DRC 03

Thank you @ Akshay Jain

Welcome sir