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Forms - Demand and Recovery Forms

FORM GST DRC - 03

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.

³[FORM GST DRC- 03

[See rules 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or

statement [or intimation of tax ascertained through FORM GST DRC-01A

1.	GSTIN
2.	Name					< Auto >
3.	Cause of payment					<< drop down >>
^4-a[3A	Shipping bill details of erroneous IGST refund (to be enabled only if the specified categories chosen in drop down menu)					(i) Shipping Bill/ Bill of Export No. & Date: (ii) Amount of IGST paid on export of goods: (iii) Notification No. used for procuring inputs at concessional rate or exemption (in cases of contravention of sub-rule 10 of Rule 96): (iv) Date of notification: (v) Amount of refund received: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account:]_4-a
4.	Section under which voluntary payment is made					<< drop down >>
5.	Details of show cause notice, if payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, GST RFD-01, others (specify)					Reference No./ARN				Date of issue/filing
6.	Financial Year
7.	Details of payment made including interest and penalty, if applicable (Amount in Rs.)
Sr. No.	Tax Period	Act	Place of supply (POS)	Tax/ Cess	Interest	Penalty, if applicable	Fee	Others	Total		Ledger utilised (Cash / Credit)	Debit entry no.	Date of debit entry
1	2	3	4	5	6	7	8	9	10		11	12	13

8. Reasons, if any - << Text box >>

9. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory

Name

Designation /Status

Date ……………..

Note -

1.Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule (10) of rule 96.

2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – 'deposit of erroneous refund of unutilised ITC'.

3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.]₃

Notes:

1. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 for

”FORM GST DRC- 03

[See rule 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

1.	GSTIN
2.	Name
3.	Cause of payment					<< drop down>> Audit, investigation, voluntary, SCN, others (specify)
4.	Section under which voluntary payment is made					<< drop down>>
5.	Details of show cause notice, if payment is made within 30 days of its issue					Reference No.				Date of issue
6.	Financial Year
7.	Details of payment made including interest and penalty, if applicable (Amount in Rs.)
Sr. No.	Tax Period	Act	Place of supply (POS)	Tax/ Cess	Interest		Penalty, if Applicable	Total	Ledger utilised (Cash / Credit)		Debit entry no.	Date of debit entry
1	2	3	4	5	6		7	8	9		10	11

8. Reasons, if any - << Text box>>

9. Verification-

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory

Name ___________

Designation / Status -------

Date –"

2-a. Inserted (w.e.f. 01-12-2021) vide Notification No. 37/2021–Central Tax dated 01-12-2021

2-b. Substituted (w.e.f. 01-12-2021) vide Notification No. 37/2021–Central Tax dated 01-12-2021 for

"Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)"

2-c. Substituted (w.e.f. 01-12-2021) vide Notification No. 37/2021–Central Tax dated 01-12-2021 for "within 30 days of its issue"

2-d. Substituted (w.e.f. 01-12-2021) vide Notification No. 37/2021–Central Tax dated 01-12-2021 for

"Sr. No.	Tax Period	Act	Place of supply (POS)	Tax / Cess	Interest	Penalty, if applicable	Others	Total	Ledger utilised (Cash / Credit)	Debit entry no.	Date of debit entry
1	2	3	4	5	6	7	8	9	10	11	12

											"

3. Substituted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 for

^"1[FORM GST DRC- 03

[See rule 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement^2-a[or intimation of tax ascertained through FORM GST DRC-01A]_2-a

1.	GSTIN
2.	Name					< Auto>
3.	Cause of payment					<< drop down>> ^2-b[Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC- 01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)]_2-b
4.	Section under which voluntary payment is made					<< drop down>>
5.	Details of show cause notice, if payment is made ^2-c[, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)_]2-c					Reference No.			Date of issue
6.	Financial Year
7.	Details of payment made including interest and penalty, if applicable (Amount in Rs.)
^2-d[Sr. No.	Tax Period	Act	Place of supply (POS)	Tax/ Cess	Interest	Penalty, if Applicable	Fee	Others	Total	Ledger utilised (Cash / Credit)	Debit entry no.	Date of debit entry
1	2	3	4	5	6	7	8	9	10	11	12	13

												]_2-d

8. Reasons, if any - << Text box>>

9. Verification-

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory

Name

Designation / Status

Date – ]_"1

4-a. Substituted (w.e.f. 10-07-2024) vide Notification No. 12/2024 – Central Tax dated 10-07-2024

Forms - Demand and Recovery Forms

FORM GST DRC - 03

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.

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