GSTN issues Advisory for Form GST DRC-03A: Know How to File New Form

The Goods and Services Tax Network (GSTN) has issued an important advisory on the newly introduced Form GST DRC-03A

It was introduced for demand adjustments in the electronic liability register for taxpayers.

The change comes in response to instances where taxpayers used Form DRC-03 instead of the designated “Payment towards demand” option on the GST portal to settle amounts under DRC 07, DRC 08, MOV 09, MOV 11, or APL 04. This practice left some payments unlinked to corresponding demand orders, creating discrepancies in the electronic liability register.

To resolve this, the government issued Notification No. 12/2024 on July 10, 2024, officially introducing Form GST DRC-03A.

Now available on the GST portal, Form GST DRC-03A enables taxpayers to link payments made through DRC-03 to the relevant demand order, ensuring proper adjustments in their liability ledger.

The form specifically applies to DRC-03 payments marked as either “Voluntary” or “Others.” To use DRC-03A, taxpayers must enter the ARN of the DRC-03 along with the corresponding demand order number on the portal. This information enables the system to auto-populate details from both the DRC-03 form and the demand order.

KNOW HOW FILE GST FORM DRC-03A

1. Login to the portal à Click on Services à User Services à My Applications à FORM GST DRC-03A

2. Enter FORM GST DRC-03 number and click on the Search button. The following details related to DRC-03 will be visible:

– Date of Filing

– Cause of Payment

– Period From & To

– FORM GST DRC-03 balance as on date

3. Select “ Demand Order No.” from the drop-down box. It will display all the outstanding demands against which payment has not been done. Select the relevant Demand Order no. from the drop-down box. On selection, following details will be displayed:

– Demand Order Date

– Order Type

– Period From & To

– Demand Outstanding as on date

4. Taxpayer to click on the tab “Adjustment of Demand”. A new page will be opened and  following tables will be displayed on the page. The taxpayer has to enter or edit the details in the Table A Outstanding Demand, Table B1 (DRC 03 – Amount paid through Cash: Balance Available), Table B2 (DRC 03 – Amount to be adjusted : Cash), Table B3 (DRC-03: Balance post adjustment- Cash), Table C(1) (DRC 03 – Amount paid through Credit : Balance Available) & Table C(2) DRC 03 – Amount to be Adjusted: Credit, Table C(3) DRC-03 Balance post Adjustment: Credit and Table D. Outstanding Demand post Adjustment.

5. The details mentioned in Table A, B, C & D are to be verified by the taxpayer. After verification, click on the Validate button.

6. Taxpayer can also upload any supporting document (if required). Subsequent to that, the taxpayer has to sign the Undertaking & Verification.

7. The taxpayer can then Preview or Save Draft or Proceed to file. After clicking on Proceed to File button, the following page will be displayed and taxpayer can submit the form using DSC/EVC.

8.  On successful submission, acknowledgment will be issued.

9. As per the details submitted in the DRC-03A form, corresponding entries will be posted into the ledger. Also, a single DRC-03 can be used to adjust payments against multiple demand orders, and vice-versa.

For any technical difficulties, taxpayers can raise a support ticket through the Grievance Redressal Portal: https://selfservice.gstsystem.in