To make payment against the liability (tax, interest and penalty) based on self-ascertainment of tax and on ascertainment of tax by Tax Officer, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > User Services > My Applications option.
2. Select the Intimation of Voluntary Payment - DRC - 03 from the Application Type drop-down list. Click the NEW APPLICATION button.
3.The intimation of payment made voluntarily or made against the show cause notice (SCN) or statement, intimation of tax ascertained through DRC-01A page is displayed. The following options are available in drop down for selection under Cause of Payment box:
Annual return, Audit, Investigation/Enforcement, Intimation of tax ascertained through FORM GST DRC-01A, Mismatch between FORM GSTR-2B and FORM GSTR-3B, Mismatch between FORM GSTR-1 and FORM GSTR-3B, Reconciliation statement, After issuance of SCN/Statement but before issuance of the order, Scrutiny, Before issuance of SCN/Statement (Voluntary), Others & Order.
Note: Intimation of voluntary payment can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database. To view your saved application, navigate to Services > User Services > My Saved Applications option.
4. Select the Cause of Payment from the drop-down list.
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4.1 In case of Audit
a. Select Audit in Cause Of Payment filed and select Communication Reference Number from the list of reference numbers of all ADT-01 and ADT-03 communications issued against the taxpayer. Issue Date, Financial Year From and Financial Year To field will get auto-populated.
b. Select Section Number from the drop-down list.
4.2 In case of Investigation/Enforcement
a. Select Proceeding Reference Number from the drop-down list of case IDs of all enforcement cases created against taxpayer and Date of Creation will be auto-populated.
b. Select Financial Year From and Financial Year To from the drop-down list.
c. Select Section Number from drop-down list.
Note 1: If the tax period is chosen prior to 1 April 2024, the following screen will be displayed.
Note 2: If tax period includes both the period i.e. before 1 April 2024 or 1 April 2024 and beyond, the following screen will be displayed.
Note 3: If the tax period is after 1 April 2024, the following screen will be displayed.
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Note: System will display case ID of enforcement for all non-transit cases on Proceeding Reference Number drop-down list only if all of below conditions are satisfied:
1. Either Inspection Report or Panchnama is uploaded on the system in response to INS-01 issued by BO officer in that Case ID.
2. BO Officer has issued INS-02 order from the system in that Case ID.
4.3 In Case of Before issuance of SCN/Statement (Voluntary)
If taxpayer selects Before issuance of SCN/Statement (Voluntary) as Cause of Payment, the following message will be displayed, click NO button.
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Note: If Taxpayer selects YES button, same DRC-03 screen will be visible with "Select" as Cause of Payment.
4.3.2 On selecting NO, a free-text field “Communication Reference Number” will appear next to “Payment Date”. The first two characters will be “AD” or “ZA” or “ZD” followed by 12 Numeric characters and an alphabet/numeric character at the end.
4.3.3 In "Payment Date" field, the date of payment will be auto-filled.
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Note 1: Error message “Enter valid Communication Reference Number” will be populated if taxpayer enters Communication Reference Number in any other format.
Note 2: Communication Reference number is a non-mandatory field. But if taxpayer fills this number, then the field “Attachments” on the next page will be mandatory in which taxpayer is required to attach a supporting file.
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4.3.4 Select the appropriate option from the Section Number dropdown list. W.e.f. April, 2025, onwards, sections 74A(8) and 74A(9) will also be included in the list.
4.4 Select the Cause of Payment from the respective dropdown list as After issuance of SCN/Statement but before issuance of the order.
4.4.1 Select reference number from SCN Reference Number dropdown list and Issue Date will be auto populated. The amounts will be auto populated from the selected reference number in the Tax/Cess, Interest, Penalty, Fee, and Others fields.
Note:
a. Taxpayer can make either partial or full payment.
b. Taxpayer can file DRC-03 multiple times till the Order in FORM DRC-07/Conclusion of Proceedings in FORM DRC-05 is issued or case is closed, whichever is earlier.
c. When taxpayer files second or consecutive DRC-03, balance amount of demand will be populated in the fields Tax/Cess, Interest, Fees, Penalty and Others in editable mode.
d. Taxpayer will not be able to enter amount more than the amount populated in each component (Tax/Cess, Fees, Penalty and Others). If taxpayer tries to do so the following error message will be displayed on the screen.
Where demand amount has been fully paid for all the components(Tax/Cess, Fees, Penalty and Others) the values will be populated Zero and will be non-editable.
e. For Interest field taxpayer will be able to enter an amount greater than the amount populated in the field or the amount mentioned in the SCN. Where excess amount has been paid for Interest, value of Interest will continue to be populated as Zero and will be editable.
f. Taxpayer will be able to enter SCN Reference Number manually even if issue date is beyond 30 days or 7 days whichever is applicable. Taxpayer will be able to do so till full payment done or Order in FORM DRC-07/Conclusion of Proceedings in FORM DRC-05 is issued or case is closed, whichever is earlier.
g. Taxpayer can make payment for Show Cause Notice issued under section 130 as well.
4.4.2. After entering the amount in demand grid click on the GENERATE SUMMARY button.
4.5 In Case of Annual Return
4.6 In Case of Reconciliation Statement
a. Select Cause of Payment as reconciliation statement from the drop-down.
4.7 In Case of Intimation of tax ascertained through FORM GST DRC-01A
a. Select Intimation Reference Number from the drop-down. Section Number and Financial years will be auto-populated for the selected reference number.
b. Amounts will be auto-populated from the selected reference number of system generated DRC-01A and values in the fields Tax/Cess, Interest, Penalty, Fees and Others will be editable.
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Note: When taxpayer proceeds to file second or consecutive DRC-03, balance amount of demand will be populated in the fields Tax/Cess, Interest, Penalty, Fee and Others in editable mode. Balance amount of demand of each component will be demand raised in selected ‘system generated DRC-01A’ deducted by amount paid against such ‘system generated DRC-01A’ through previous DRC-03’s.
c. Taxpayer will not be able to enter amount more than the amount populated in components -Tax/Cess, Fee, Others and Penalty. An error message will be populated against each field.
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d. Taxpayer will be able to enter any amount more/less than populated amount only in Interest field. A hovering message will appear over amount populated in interest Field. The hovering message over interest will appear all the times irrespective of payment status.
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Note 1: Where demand amount has been fully paid for all the components, the values will be populated as:
• Tax/Cess, Fees, Others and Penalty - Zero and non-editable.
• Interest - Zero and editable.
Note 2: Where excess amount has been paid for Interest, value of Interest will continue to be populated as Zero and will be editable.
4.8 In Case of Others
4.8.1 Select Others from the drop-down. If taxpayer selects Others as Cause of Payment, the following message will be displayed, click NO button.
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Note: If Taxpayer selects YES button, same DRC-03 screen will be visible with "Select" option as Cause of Payment field.
4.8.2. On selecting NO, a free-text field “Please Specify” will appear next to ‘Cause of Payment’. It will be mandatory field and taxpayer will be able to enter upto 100 characters (including spaces).
4.8.3. Another free text field “Communication Reference Number” will appear next to “Please Specify”. Taxpayer will be able to enter 15 alpha-numeric characters without any space. The first two characters will be “AD” or “ZA” or “ZD” followed by 12 Numeric characters and an alphabet/numeric character at the end.
4.8.4. There will be another free text field of Section Number where you are allowed to add sections.
Note 1: Error message “Enter valid Communication Reference Number” will be populated if taxpayer enters Communication Reference Number in any other format.
Note 2: Communication Reference number is a non-mandatory field. But if taxpayer fills this number, then the field “Attachments” on the next page will be mandatory in which taxpayer has to attach a supporting file.
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4.9 In case of After issuance of SCN/Statement but before issuance of the order
a. Select SCN Reference Number as Manual entry and enter a valid SCN number manually and select Issue Date.
b. Select Financial Year From and Financial Year To from the drop-down list.
c. Select Section Number from drop-down list.
Note 1: If the tax period is chosen prior to 1 April 2024, the following screen will be displayed.
Note 2: If tax period includes both the period i.e. before 1 April 2024 or 1 April 2024 and beyond, the following screen will be displayed.
Note 3: If the tax period is after 1 April 2024, the following screen will be displayed.
4.10 In Case of Order
4.10.1. Select Order from the drop-down. If taxpayer selects Order as Cause of Payment, the following message will be displayed, click YES button.
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4.10.2. On clicking Yes, taxpayer will be navigated to Payment towards Demand dashboard page and therein taxpayer can select the Demand ID against which payment is to be made and proceed with further process.
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On clicking No, pop-up message will disappear and Cause of Payment will change to Select.
4.11 In Case of Scrutiny
Note: If taxpayer selects Scrutiny from drop-drown list, Reference No. of ASMT-10 will not be populated after issuance of ‘Drop Proceedings Order ASMT-12’ or ‘Recommendation’, whichever is earlier.
5. Select the Section Number from the drop-down list.
6. Select the Financial Year and From date and To Date for Overall tax Period from the drop-down list.
7. Enter the Details of payment made including interest, penalty and others.
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8. Use the scroll bar to move to the right to enter more details.
Note: You can click the DELETE or ADD button to delete or add more payment details.
9. Click the PROCEED TO PAY button.
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The Voluntary Payment page is displayed.
10.1 Liability Details
Liability details are displayed as shown in below table.
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10.2 Cash Ledger Balance
The cash available as on date are shown in below table.
Note: Interest and penalty amount shall be paid out of cash ledger only.
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10.2.1 Use the scroll bar to move to the right to enter the amount to be paid through cash against the liability.
10.2.2 Use the scroll bar to move to the right to enter the amount to be paid through cash by creating challan against the liability, if required. Create challan will be enable only if any additional cash is required to be paid.
10.3 Credit Ledger Balance
The ITC available as on date are shown in below table.
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10.3.1 Use the scroll bar to move to the right to enter the amount to be paid through ITC against the liability.
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11. Select the Verification checkbox and enter the Name of Authorized Signatory and Place. Click the CREATE CHALLAN button.
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11.1 The Create Challan page is displayed. In the Tax Liability details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit this amount.
11.2. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS. Click the GENERATE CHALLAN button.
11.3. The Challan is generated.
Note:
In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website.
In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.
In case of Over the Counter:
Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
In case of NEFT/ RTGS:
Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
Click here to refer the FAQs and User Manual on Making Payment.
12. A payment successfully completed message is displayed. The Bank Transaction ID is displayed on the screen. Click CONTINUE.
13. Click the PREVIEW button to preview the draft in PDF format.
14. The draft statement in PDF format is downloaded on your computer. You can open the file to view details.
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15. Before filing, In the Reasons if any field, enter the reasons.
16. Click the Choose File button to upload any document.
Note:
File with PDF or JPEG format is only allowed
Maximum 4 files and 5 MB for each file allowed
17. Select the Verification checkbox.
18. Select the Name of Authorized Signatory from the drop-down list.
19. In the Place field, enter the place where form is filled.
20. Click the FILE button.
A confirmation message is displayed. Click OK to continue.
21. Click the FILE WITH DSC or FILE WITH EVC button
22.1 FILE WITH DSC:
a. Select the certificate and click the SIGN button.
22.2 FILE WITH EVC:
a. Enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VALIDATE OTP button.
23. The success message is displayed. ARN is generated and displayed. SMS and email will be sent to the taxpayer intimating ARN and successful filing of the Form.
Note:
To download the submitted application, click the Click here link.
You can click the CREATE NEW APPLICATION button to create a new application for making payment.
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > User Services > My Applications option.
2. Select the Adjustment of Payment made through DRC 03 – Form GST DRC 03A from the Application Type drop-down list. Click the NEW APPLICATION button.
3. Form GST DRC 03A-Adjustment of Payment made through DRC 03 will be displayed on the screen.
3.a. Enter Form GST DRC-03 Reference Number, Date of Filing, Cause of Payment, Period From, Period To and Form GST DRC-03 balance as on date field will be auto-populated.
Note 1: Following Cause of Payment are included for offsetting in GST DRC-03A
| Cause of payment | Reference number refers to | Exclusion |
| Audit | • Notice for conducting Audit u/s 65 (GST ADT-01) • Notice of Discrepancy • Additional Notice of Discrepancy • Audit Report u/s 65(6) (GST ADT-02) • Notice for conducting Audit u/s 66 (GST ADT-03) • Audit Report u/s 66 (GST ADT-04) |
If in a particular audit case folder, a closure report has been issued by the officer and status of that case folder has been updated to case closed then, any DRC-03 payment related to that specific case folder will not be considered for adjustment in GST DRC-03A. |
| Enforcement | Reference number of enforcement case id | If, in enforcement case folder, Close Case has been issued by the officer and status of that case folder has been updated to Case Closed then, any DRC-03 payment related to that case folder will not be considered for adjustment in GST DRC-03A. |
| Intimation of tax ascertained through DRC-01A | Reference number of DRC-01A | - |
| SCN | Reference number of DRC-01 Enforcement module (MOV-07 + DRC-01, MOV-10 + DRC-01, SCN U/S 73/ 74 (DRC-01) Audit module (DRC-01, General and Special Audit) |
If in the assessment or enforcement case folder Intimate Conclusion of Proceedings (DRC-05) has been issued by the officer and status of that case folder has been updated to Proceedings Concluded then, any DRC-03 payment related to that particular case folder will not be considered for adjustment in GST DRC-03A. |
| Scrutiny | Reference number of ASMT-10 (Scrutiny notice) | If in scrutiny case folder ASMT-12 Acceptance of Reply has been issued by the officer and status of that case folder has been updated to Order for dropping proceedings issued then, any DRC-03 payment related to that particular case folder will not be considered for adjustment in GST DRC-03A. |
| Liability Mismatch– GSTR-1 to GSTR-3B | Any payment made under the Liability Mismatch – GSTR-1 to GSTR-3B” cause in DRC-03 | DRC-03 where case is closed will not be considered for offsetting in DRC-03A. |
| ITC Mismatch – GSTR-2A/2B to GSTR-3B | Any payment made under the ITC Mismatch – GSTR-2A/2B to GSTR-3B” cause in DRC-03 | DRC-03 where case is closed will not be considered for offsetting in DRC-03A. |
Note 2:
a. For cause of payment as Audit, if taxpayer enters DRC-03 reference number which does not qualify the criteria then an error message will be displayed on the screen.
b. For cause of payment as Enforcement, if taxpayer enters DRC-03 reference number which does not qualify the criteria then an error message will be displayed on the screen.
c. For cause of payment as SCN, if taxpayer enters DRC-03 reference number which does not qualify the criteria then an error message will be displayed on the screen.
d. For cause of payment as Scrutiny, if taxpayer enters DRC-03 reference number which does not qualify the criteria then an error message will be displayed on the screen.
e. For cause of payment as Liability Mismatch – GSTR-1 to GSTR-3B, if taxpayer enters DRC-03 reference number which does not qualify the criteria then an error message will be displayed on the screen.
f. For cause of payment as ITC Mismatch – GSTR-2A/2B to GSTR-3B, if taxpayer enters DRC-03 reference number which does not qualify the criteria then an error message will be displayed on the screen.
g. If the taxpayer enters a DRC 03 reference number for DRC-03 register, which belongs to other causes of payment, then an error message will be displayed on the screen.
3.b. Select Demand Order Number from the respective drop-down. Demand Order Date, Order Type, Period From, Period To and Demand Outstanding as on date field will be auto-populated.
3.c. After selecting Demand Order Number field Adjustment of Demand button will be enabled. Click on Adjustment of Demand button.
A separate page will open for the adjustments. There are 8 tables available in this page.
(i). A. Outstanding Demand: In this table outstanding balance of demand will be auto populated under the respective heads.
Note: The amount paid/available in DRC 03 is displayed in Table B and Table C. The amount paid using Cash ledger in DRC 03 will be displayed in Table B whereas the amount paid using Credit ledger will be displayed in Table C. Using the amount available in Table B and Table C, the taxpayer can adjust the amount the paid in DRC 03 against an outstanding demand.
(ii). B(1) DRC 03 – Amount paid through Cash: Balance Available: In this table, the amount available in DRC-03 will be auto populated under the respective heads.
(iii). B2: DRC 03 - Amount to be adjusted: Cash:
1. Taxpayer needs to make adjustment exactly major minor head wise. For example, when outstanding demand is in IGST(TAX) head then it can only be adjusted from DRC-03 cash balance available in IGST(TAX) head.
2. Amount adjusted in each cell must be lower than the outstanding demand amount or balance available in DRC-03.
3. The field where there is no outstanding demand in Table A or where no DRC-03 balance is available in Table B1, such fields will be blocked.
4. No fields will be auto populated.
Note: If the taxpayer enters an adjustment amount in Table B2 that exceeds the available balance in DRC-03, then an error message will be displayed on the screen.
5. On clicking of IGST hyperlink Place Of Supply table will be displayed on the screen.
In Place of Supply Information enter amount in Tax, Interest, Penalty, Fess, Others fields. Click on CLOSE button to close the table.
(iv) B3: DRC-03: Balance post adjustment-Cash: All the fields of Table B3 will be auto-calculated and auto-populated same as payment towards demand screen. [B1(Amount paid through Cash: Balance Available) - B2(Amount to be adjusted: Cash) = B3 (Balance post adjustment-Cash)]
Note: Click on IGST hyperlink to view Place of Supply Information table.
Following table will be displayed on the screen. Enter amount in Tax, Interest, Penalty, Fees, Others field and Total field will be auto populated. Click on CLOSE button to close the table.
Note:
a.The taxpayer needs to fill POS details for IGST. Total will be auto populated as per balance available in IGST(Tax/Interest/Penalty/Fees/Others) head of B3 table and taxpayer needs to enter POS details state-wise.
b.If the POS details are not entered or do not match with the auto populated Total fields then an error message will be displayed on the screen.
(v). C(1). DRC 03 – Amount paid through Credit: Balance Available: In this table DRC-03 amount paid through credit will be auto populated in the respective head.
(vi) C(2). DRC 03 – Amount to be Adjusted: Credit: Adjustment in table C2 will be made major head wise for example if outstanding demand is in IGST(TAX) head then it can be adjusted only from DRC-03 credit balance available in IGST(TAX) head. Inter major head adjustments will be blocked.
Note: On clicking of IGST hyperlink, Point Of Supply table will be displayed on the screen and will be reflected as per Demand not as per the DRC-03.
Following table will be displayed on the screen. Enter amount in IGST Credit field. Click on CLOSE button to close the table.
Note:
a. If taxpayer enters more than the balance available in DRC-03 credit ledger in Table C2, then an error message will be displayed on the screen.
b. If taxpayer enters more than the outstanding demand remaining in Table C2, then an error message will be displayed on the screen.
(vii) C(3). DRC 03 –Balance post Adjustment: Credit: In this table credit balance remaining post adjustment will be auto populated.
Note: On clicking of IGST hyperlink Place Of Supply table will be displayed on the screen.
On clicking of IGST hyperlink following table will be displayed on the screen. Enter amount in Tax head and Total field will be auto populated. Click on CLOSE button to close the table.
(vii) D. Outstanding Demand post Adjustment: In this table, amount in Tax, Interest, Penalty, Fess, Others will be auto populated.
After entering all the fields click on VALIDATE button to validate the sheet or click on BACK button to go back.
On successful validation a message will be displayed on the screen.
Click on BACK button.
.
By clicking BACK button taxpayer will be redirected to Form GST DRC 03A-Adjustment of Payment made through DRC 03 page. (Case Details page).
3.d. Upload Supporting Documents if you want by clicking on Choose File option. You can upload maximum 2 documents.
3.e. Click on both Undertaking checkboxes.
3.f. Click on Verification checkbox and select Name Of Authorised Signatory from the respective drop-down list. Enter Place in respective field.
3.g. Click on BACK button to go back.
3.h. Click on PREVIEW button to view the preview of form.
Following PDF will be downloaded on clicking of PREVIEW button.
3.i. Click on SAVE AS DRAFT button to save the form for later.
Note: Saved form can be open by navigating to Services>> User Services>> My Saved Applications.
3.j. Click on PROCEED TO FILE button to file the form.
A popup message will be displayed on the screen. Click on PROCEED button to proceed further.
A Warning message will be displayed on the screen. Click on SUBMIT WITH DSC or SUBMIT WITH EVC button.
In case of SUBMIT WITH DSC affix your sign and in case of SUBMIT WITH EVC enter OTP and click on VERIFY button.
4. An Acknowledgement will be displayed on the screen. You can download it by clicking on DOWNLOAD button.
5. After successful filing navigate to Services > User Services > My Applications option.
Select the Adjustment of Payment made through DRC 03 – Form GST DRC 03A from the Application Type drop-down list and select a date range (corresponding to the filing period of the form) from From Date and To Date field and click on SEARCH button.
6. A list of ARNs will be displayed on thee screen. Click on hyperlink under ARN/RFN column.
7. Case folder of the ARN will be displayed on the screen. Status of the ARN will be updated to Filed. You can download the PDF of filed form, uploaded supporting documents and acknowledgement by clicking on the respective hyperlinks under DRC-03A and Attachments column.
Following PDF of filed form will be displayed on the screen.
1. If amount entered for adjustment exceeds the available balance in DRC-03 cash for minor head, following error will be displayed on the screen.
2. If amount entered exceeds the outstanding demand for particular head, following error will be displayed on the screen.
3. If VALIDATE button is not clicked either during first time filling or once validated and again revised, and the user is clicking on BACK button, following message will be displayed on the screen. Click YES button to proceed or click on NO button to cancel.
4. If there are any differences between amount in minor heads and amount in Total column in any table OR there is any error in any table, then on clicking of VALIDATE button error message will be displayed on the screen with the name of the table that contains an error.
5. If the taxpayer enters an adjustment amount in Table B2 that exceeds the outstanding demand, the system shall display the following error message:
Taxpayer can view the remaining balance of DRC-03 after adjustment in DRC-03A by navigating to DRC-03 register option.
To access the DRC-03 register perform following steps:
1. Login to GST portal with valid credentials.
2. Navigate to Services >> User Service >> DRC-03 Register option.
3. Enter GST DRC-03 Reference Number in respective field and click on SEARCH button.
Note: If entered GST DRC-03 Reference Number is not adjusted against DRC-03A or no refund has been filed against it then on clicking of SEARCH button following error message will be displayed on the screen.
4. Following DRC-03 register will be displayed on the screen. You can click on the count hyperlink to view the break-ups.
