{"id":141,"date":"2020-01-31T05:53:14","date_gmt":"2020-01-31T00:23:14","guid":{"rendered":""},"modified":"2026-09-03T16:47:21","modified_gmt":"2026-09-03T16:47:21","slug":"form-drc-03","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/form-drc-03\/","title":{"rendered":"Form DRC-03 in a detail"},"content":{"rendered":"
\n
Form
\nDRC-03 in a detail<\/font><\/o:p><\/span><\/span><\/u><\/b><\/div>\n

<\/span><\/div>\n
Under
\nthe CGST Act, the form DRC-03 was issued for voluntary payment to be made by a
\ntaxpayer. Here are all the details to be known for the same.<\/font><\/span><\/div>\n

<\/font><\/span><\/b><\/div>\n
What is DRC-03?<\/font><\/span><\/b><\/div>\n

<\/font><\/span><\/b><\/div>\n
1- DRC-03 is a payment form as per CGST Act for payment to be done on voluntary basis by a taxpayer which can be done<\/font><\/span><\/div>\n
2- Either raising liability voluntarily i.e. paying by self-assessment of liability or\u00a0<\/span>
<\/font><\/div>\n
3- In case show cause notice (SCN) is issued by the Department.<\/font><\/span><\/div>\n

<\/font><\/span><\/b><\/div>\n
What is the period of
\nfiling of this form?<\/font><\/span><\/b><\/div>\n

<\/span><\/div>\n
The
\nvoluntary payment can be done<\/font><\/span>
<\/font><\/div>\n

<\/font><\/span><\/div>\n
a<\/span>) <\/span><\/span>\u00a0Before the issue of notice under section 73
\n& 74 of CGST Act or<\/o:p><\/span><\/font><\/font><\/div>\n

<\/font><\/span><\/div>\n
b)<\/span><\/font>
\nWithin 30 days<\/b> of issue of Show
\nCause Notice by the department<\/font><\/o:p><\/span><\/span><\/div>\n
\u00a0<\/o:p><\/span><\/div>\n
\u00b7<\/font>\u00a0\u00a0\u00a0\u00a0\u00a0<\/font>
\n<\/font><\/span><\/span>Is there any pre-requisites
\nconditions of payment?<\/font><\/o:p><\/span><\/b><\/div>\n

<\/span><\/div>\n
The
\npre-conditions to make voluntary payment are:<\/font><\/span><\/div>\n

<\/span><\/div>\n
<\/div>\n

<\/span><\/div>\n
In case SCN is issued, can partial payment be made?<\/span><\/div>\n<\/div>\n
\n

<\/span><\/div>\n
Since the payment is online, the portal does not permit partial payment once the SCN is issued.<\/span><\/div>\n
It can be saved at any stage for a maximum time of 15 days. If the not filed within 15 days, the saved draft\u00a0<\/span>will be removed\u00a0<\/span>from the GST database.<\/span><\/div>\n

<\/font><\/b><\/div>\n
To view the saved application, follow the steps\u00a0<\/b>
<\/font><\/div>\n

<\/font><\/span><\/sub><\/span><\/div>\n
\u00a0<\/sub><\/o:p><\/span>Services > User Services > My Saved Applications option.<\/span>
<\/font><\/div>\n

<\/span><\/div>\n
How
\ncan the cash payments be reported in the GST returns?<\/font><\/o:p><\/span><\/b><\/sub><\/div>\n

<\/sub><\/span><\/span><\/div>\n
The Cash payments are made using Electronic
\ncash ledger which is a type of e-wallet.\u00a0<\/font><\/span><\/span><\/sub><\/div>\n
These payments\u00a0<\/font><\/span><\/span><\/sub>should be made from<\/span><\/div>\n

<\/font><\/sub><\/span><\/div>\n
a)\u00a0\u00a0
\n<\/span><\/span>Either the\u00a0<\/span>Input Tax
\nCredit<\/span><\/a><\/span>(ITC) which is present in the
\nElectronic Credit Ledger or<\/span><\/font><\/sub><\/div>\n
b)\u00a0 <\/span><\/span>By
\nusing the cash balance in Electronic Cash Ledger.<\/span><\/font><\/sub><\/div>\n
c)\u00a0\u00a0
\n<\/span><\/span><\/font><\/sub>Until and unless the balance runs out
\nin above cases, payments are not made in cash.<\/font><\/sub><\/span><\/div>\n
\u00a0 \u00a0<\/font>\u00a0<\/span><\/o:p><\/span>\u00a0<\/span><\/div>\n
\u00a0<\/div>\n
<\/div>\n
\u00a0If you need any further help regarding GST registration online<\/a>, or new GST return filing feel free to contact us 8766393412.<\/font><\/b><\/div>\n

<\/span><\/b><\/div>\n

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Clear your all doubt on payment form of DRC-03 and what is the main benefits.<\/p>\n","protected":false},"author":1,"featured_media":335,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"\nForm DRC-03 in a detail<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/form-drc-03\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Form DRC-03 in a detail\" \/>\n<meta property=\"og:description\" content=\"Clear your all doubt on payment form of DRC-03 and what is the main benefits.\" \/>\n<meta property=\"og:url\" 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