{"id":413,"date":"2020-08-11T05:56:48","date_gmt":"2020-08-11T05:56:48","guid":{"rendered":"https:\/\/www.govreports.co.in\/blog\/?p=413"},"modified":"2020-11-19T06:01:05","modified_gmt":"2020-11-19T06:01:05","slug":"drc-03","status":"publish","type":"post","link":"https:\/\/www.govreports.co.in\/blog\/2020\/08\/11\/drc-03\/","title":{"rendered":"DRC &#8211; 03"},"content":{"rendered":"\n<p>This is a voluntary payment for Excess interest and penalty or\nin response to the show cause notice (SCN) raised by the Department.<\/p>\n\n\n\n<p>This notice comes from the article of rule 142(2) &amp; 142\n(3) of Central Goods and Services Tax Rules, 2017. Basically this explains the\nProcedure for intimation of voluntary payment- FORM GST DRC 03.<\/p>\n\n\n\n<!--more Continue Reading-->\n\n\n\n<p>Payment on Voluntary Basis is a facility given to the Tax\npayers to make payment under u\/s 73 or 74 of the CGST Act, 2017 within 30 days\nof issuance of Show Cause Notice (SCN). Payment could also be made by taxpayers\nbefore SCN is issued.<\/p>\n\n\n\n<p>We can make voluntary payment before issue of notice u\/s 73\nor 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice\n(SCN). <\/p>\n\n\n\n<p>There is no option to make voluntary payment after 30 days\nof the issue of SCN.<\/p>\n\n\n\n<p>In this process we have pre-conditions to make voluntary\npayment:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>If the voluntary payment is made before issue of SCN<\/li><li>If the voluntary payment is made after issue of SCN or statement<\/li><li>30 day&#8217;s time has not lapsed since SCN is issued.<\/li><\/ul>\n\n\n\n<p>GST Portal does not allow for making partial payments\nagainst in a SCN. <\/p>\n\n\n\n<p>Taxpayer can use this form and save within 15 days from the\nstaring period. When they need any changes, they can visit the service pages\ndirectly.<\/p>\n\n\n\n<p>They can find it Under service page -> User services -> My saved application.<\/p>\n\n\n\n<p><strong>This is included in\nthe filing forms and types below:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>GSTR-3B Late filing<\/li><li>GSTR-1 Late liability paid<\/li><li>Annual Returns pending Interest <\/li><li>GSTIN Revocation Form<\/li><li>Penalty for Unpaid Liability <\/li><\/ol>\n\n\n\n<p><strong>Process to Apply\nVoluntary Payment GST DRC-03:<\/strong><\/p>\n\n\n\n<p>As per the instructions is GST portal, below mentioned steps must be followed:<br> <br> Step 1: Login to GST Portal -> Select Services -> User Services -> My Applications <br> <br> Step 2: Choose &#8220;Intimation of Voluntary Payment- DRC 03&#8221; available in the drop-down list of &#8220;Application Type&#8221;. <\/p>\n\n\n\n<p>Then Click on &#8220;New Application&#8221;.<\/p>\n\n\n\n<p>Step 3: Choose either of the three options under &#8220;Cause of Payment&#8221; (Voluntary, SCN, and Others). <\/p>\n\n\n\n<p>If Voluntary Payment is selected -> Select the relevant section and the Financial Year <br> <br> Step 4: If SCN is selected  -> Select the relevant section and Financial Year; enter the SCN Ref No. <\/p>\n\n\n\n<p>Step 5: If the taxpayer selects Others from the options -> Provide the Financial Year in &#8220;Others&#8221; section.<\/p>\n\n\n\n<p>Step 6: Once the details are entered, Select Period and Act (visible on the bottom of the screen). -> Proceed to Pay<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This is a voluntary payment for Excess interest and penalty or in response to the show cause notice (SCN) raised by the Department. This notice comes from the article of rule 142(2) &amp; 142 (3) of Central Goods and Services Tax Rules, 2017. Basically this explains the Procedure for intimation of voluntary payment- FORM GST [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-413","post","type-post","status-publish","format-standard","hentry","category-uncategorised"],"_links":{"self":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts\/413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/comments?post=413"}],"version-history":[{"count":12,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts\/413\/revisions"}],"predecessor-version":[{"id":435,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/posts\/413\/revisions\/435"}],"wp:attachment":[{"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/media?parent=413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/categories?post=413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.govreports.co.in\/blog\/wp-json\/wp\/v2\/tags?post=413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}