The Goods and Services Tax Network (GSTN) recently launched GST Form DRC-03A, a new tool on the GST portal designed to help taxpayers manage their tax queries. This form is ideal for taxpayers who have already made payments using Form DRC-03 but need to apply those payments directly to a GST specific request order.

Why GST Form DRC-03A is important

Taxpayers often use Form DRC-03 to pay GST Requests voluntarily or for other purposes. However, when these payments are not linked to a formal order, they can leave gaps in the liability register, leading to inconsistent records.

Form TPS DRC-03A solves this problem by allowing taxpayers to link their DRC-03 payments directly to a corresponding demand order, thereby keeping the debt ledger accurate and up-to-date.

How to use GST form DRC-03A

Here is a step-by-step guide for taxpayers:

Login: Go to the TPS portal and log in to your account.

Navigate: Head to Services > User Services > My Apps and select Form GST DRC-03A.

Search for a payment: Enter your DRC-03 ARN (Acknowledgment Reference Number) and click Search. The system will display details such as:

• Filing date
• Cause of payment
• Period from and to
• Current balance of DRC-03

Select Request Order: From a drop-down menu, select the relevant request order number. This will display details such as:

• Order date on request
• Order type
• Unpaid amount

Adjust Demand: Click Demand Adjustment. A page will open with several tables where you can update the cash and credit adjustment amounts.

Review and Submit: Review the details in Tables A, B, C, and D, then click Submit. Upload all supporting documents if necessary.

Final steps: Sign the form, either by DSC (digital signature certificate) or EVC (electronic verification code). Once filed, your adjustments will be reflected in the liability ledger.

Additional Benefits of Form DRC-03A

This form also offers flexibility. A single DRC-03 payment can now be linked to multiple demand orders, and vice versa, making it a valuable tool for taxpayers managing multiple GST obligations.

Form DRC-03A simplifies tax compliance, ensuring that payments exactly match demand orders and eliminating inconsistencies in taxpayer records.