Form GST DRC-03 now available on GST Portal for making voluntary payments by a taxpayer
Form DRC-03 enables a taxpayer to make voluntary payments, before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN). Facility to intimate payment made voluntarily or made against SCN has now been enabled on GST Portal (refer Rule 142(2) S. Rule 142(3) of the CGST Rules, 2017).
Source Taxguru
