1. It has been observed that some taxpayers have paid the requested amount through DRC 07/DRC 08/MOV 09/MOV 11/APL 04 through DRC-03 instead of using the “Pay on Demand” payment facility available on the GST portal. This has led to a situation in which the request has been paid by the taxpayer, but the request is not closed in the electronic liability register. To resolve this issue, the government has notified a new form named GST DRC-03A which has been notified vide Notification No. 12/2024 dated. July 10, 2024.

2. Accordingly, GSTN has developed new Form GST DRC-03A on the GST portal which is now available to adjust the amount paid through DRC-03 against the corresponding demand order. Taxpayers are therefore advised to use form DRC-03A to link the payment made via DRC-03 to the demand order. Only DRC-03 forms where the reason for payment is “Voluntary” or “Other” can be used in the GST DRC-03A form.

3. Taxpayers will need to enter the DRC-03 ARN and the corresponding sight order number on the portal. After entering the ARN and selecting the sight order number of any outstanding claim, the system will automatically populate the relevant information from the DRC-03 form as well as that of the specified sight order against which the payment is to be adjusted .

4. Once the adjustment is made, the corresponding entries will be automatically recorded in the taxpayer’s debt ledger to reflect the updated status of the claims.

5. For detailed process, please click Detailed review.

6. The taxpayer can refer to the FAQs on the same subject.

7. If taxpayers face a technical issue, a ticket should be issued under category “DRC-03A-Filing” on the grievance portal:

Thanking you,
GSTN Team

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DRC-03A (Frequently Asked Questions)

Q- What is GST form DRC-03A?

A- Form GST DRC 03A has been introduced in the GST portal to adjust payments made through Form GST DRC 03 against any pending claims in the Electronic Liability Register.

Q- Who can file the DRC-03A?

A- Taxpayers against whom a claim is made in Form GST DRC 07/DRC 08/MOV 9/MOV 11/APL 04 and for whom payment has been made via Form GST DRC-03 in the categories “Voluntary” or “Others” can file an application. GST Form DRC-03A.

Q- Which demand orders can be adjusted through filing of Form GST DRC-03A?

A- Any unpaid demand order (DRC-07/DRC 08/MOV 09/MOV 11/APL 04) that has not yet been fully paid can be adjusted via filing form DRC-03 A.

Q- What details are required for taxpayers to enter while filing GST Form DRC-03A?

A- Taxpayers must enter the ARN of Form GST DRC-03 and the demand order number must be selected using a drop-down list. Details of the order at sight and payment made through FORM GST DRC-03 will be displayed.

Q- Can a taxpayer partially adjust the amount paid on Form GST DRC 03 against a request using Form GST DRC 03A?

A- Yes, a taxpayer can partially adjust the amount paid on Form GST DRC-03 in relation to a single demand order or multiple demand orders. The taxpayer must complete the tables available in Form GST DRC 03A accordingly.

Q- Can a taxpayer use multiple GST DRC-03 forms to adjust a single claim and vice versa?

A- Yes, a taxpayer can adjust multiple forms GST DRC-03 against a single demand order and a single form GST DRC-03 can also be used for adjustment against multiple demand orders.

Note – The taxpayer must file a separate DRC-03A for each DRC-03 if multiple DRC-03s need to be adjusted against a single demand order.

Q- What is the DRC 03 register and its objective?

A- DRC 03 register is available on the GST portal to help the taxpayer check the accurate remaining balance of DRC-03 after adjustments made against a request through DRC-03A. The path to the DRC-03 registry in the TPS system is User Service to DRC-03 Registry

Note: The DRC 03 register is currently available for DRC 03s that are used under the DRC 03A form.