The GST portal enables the Form GST DRC-03 for making voluntary payments by a taxpayer. The Form enables a taxpayer to make payment voluntarily before issue a notice under section 73 or 74 of the Central Goods and Services Tax (CGST) Act or within 30 days of issue of show-cause notice.
“The facility to intimate payment made voluntarily or made against Show cause notice has now been enabled on GST Portal,” GSTN said in a statement.
The portal has also enabled a new functionality in it. The auto-population of data in CGST/SGST amount has now been removed in table 4(B)(2)- Others of Form GSTR-3B. Instead of system computation or equal amount based on entry of one field., both fields are now made enterable at user’s end. User can now data in both fields rather than computation by the system.
