New GST form DRC 03A for closing of outstanding demand

Introduction to Form GST DRC 03a

Form GST DRC 03a is a new form that has become active on the GST portal in November.
This form can eliminate demands worth lakhs for taxpayers.
The form is relevant for taxpayers who have received demands through forms like DRC 07, DRC 08, MO 09, MO 11, or APL 04.
The GST portal has issued an advisory for using Form GST DRC 03a to make payments towards demands.
Instead of using DRC 03, taxpayers should use the option of payment towards demand available on the GST portal.
Payment through DRC 03 does not automatically adjust the liability in the electronic liability register, causing confusion for taxpayers and officers.
The introduction of Form GST DRC 03a allows taxpayers to adjust the payments made through DRC 03 against their outstanding demands.
This form is especially relevant for taxpayers who have already made payments but their demands are still not ending.
The introduction of this form provides a solution for taxpayers and ensures their payments are considered by the authorities.

The form RAS 03a is used to adjust payments against demands that have arisen.
The form is submitted through the user service in the application portal.
The reference number of the Form GST DRC 03, through which the payment was made, needs to be entered.
The form will display details such as filing date, cause of payment, voluntary period, and balance of Form GST 03.
The demand order number needs to be specified for setting off the payment against the demand.
Details of the demand order, including date, type, outstanding amount, interest, tax, penalty, and fee will be displayed.
The form provides tables to check outstanding demand and balance.
After thoroughly checking and verifying the details, the undertaking and verification need to be ticked and the form can be filed.
A warning may appear before submitting the form.
The filing can be done with EVC or digital signature.
After filing, an acknowledgment will be generated with the reference number of the order, GST number, filing details, and feed generated.
The filing of RAS 03a allows for the adjustment of payments made through the electronic liability register.

DRC 03a is a form for adjusting amounts from demands filed through RAS 03.
Multiple DRC 03a forms can be filed for multiple demands.
The government has introduced an Amnesty Scheme to waive off interest and penalties on demand orders.
The tax must be filed by March 31, 2025, to be eligible for the amnesty.
Forms AA 01 and AL 02 for the Waiver Scheme are now available on the GST portal.
The forms will go live on the common portal in the first week of January 2025.
It is advised to take advantage of the amnesty and waiver schemes as they are not available frequently.
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