Important Clarification on GST DRC-03
• Payment on voluntary basis can be made by a taxpayer through Form GST DRC 03.
• After making payment through a ledger Form GST DRC 03 needs to be filed by taxpayer.
• Tax officer will issue Acknowledgement in Form GST DRC-04.
• There is no restriction on Taxpayer to make a new voluntary payment through Form GST DRC-o3 even if Acknowledgement by the tax officer is shown as pending on the portal.
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