Great news for GST filers! The GST Portal has introduced a new form, DRC-03A, specifically designed to correct payments made in error. If you’ve ever mistakenly used DRC-03 for a voluntary payment that should have been applied to a specific demand order (DRC-07), DRC-03A is here to help you adjust those errors easily.
When to Use DRC-03A:
- Use this form if a payment meant for a DRC-07 demand was incorrectly made via DRC-03. This will help “zero out” any outstanding liabilities.
Conditions for Adjustment:
- Adjustments are only applicable to payments categorized under “voluntary payments” and “others” as the cause of payment.
- Previous adjustments made against specific notices cannot be modified using this form.
How to Adjust Your Payment with DRC-03A:
- Log in to the GST Portal.
- Go to Services > User Services.
- Select My Applications, then choose Adjustment of Payment made through DRC-03.
- Click on New Application to access the form.
- Input your DRC-03 reference number and select Search.
- Choose Others as the cause of payment for successful adjustment.
Key Reminders:
- Ensure payment details and categorizations are accurate to qualify for adjustments.
- Misrepresentations may lead to penalties under Section 122(1) of the GST Act, so check carefully before submission!
This new feature aims to ease the burden of incorrect payments by creating a straightforward process for adjustments. Use DRC-03A within the outlined guidelines for hassle-free filing!