GST tax demand not settled despite payment? New online form notified to help taxpayers adjust tax demand amount; here's how to do it
Goods and Services Tax Network (GSTN) has introduced a new form, GST DRC-03A, now available on the GST portal. This form enables taxpayers to adjust the tax demand amounts they have already paid against a specific GST demand order. It is particularly beneficial for those who have made partial or full payments via the DRC-03 form and wish to align these payments with an existing GST demand order.
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For instance, if you have a pending GST demand order of Rs 200 and you've already made a payment of Rs 50 using the DRC-03 form, you can file DRC-03A to adjust that Rs 50 against the demand order. This way, your net tax liability will decrease to Rs 150.
If taxpayers did not use the designated payment method to settle their tax dues, the GSTN system failed to adjust these payments against their outstanding tax demands. However, with the introduction of this new form, it will now be much simpler for them to apply their payments toward settling their tax obligations.
«It has been observed that some taxpayers have paid the demanded amount vide DRC 07/DRC 08/MOV 09/MOV 11/APL 04 through DRC-03 instead of using payment facility 'Payment towards demand' available on GST portal. This led to a situation where demand has been paid by the taxpayer, however the demand is not closed in the electronic liability register. To address this issue, the government has notified a new form named
