Important keyword: FORM GST DRC -03, FORM GST DRC-01A.
Table of Contents
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>> | |||||||||||
3A | Shipping bill details of erroneous IGST refund (to be enabled only if the specified category is chosen in drop down menu) | Shipping Bill/ Bill of Export No. & Date: Amount of IGST paid on export of goods: Notification No. used for procuring inputs at concessional rate or exemption: Date of notification: Amount of refund received: Amount of erroneous refund to be deposited: Date of credit of refund in Bank Account: | |||||||||||
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 DRC01A, 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 | |
- Reasons, if any – << Text box>>
- 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 –
- 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, obtained in contravention of sub-rule
(10) of rule 96.
- ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – ‘deposit of erroneous refund of unutilised ITC’.
- Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.]
1 Substituted vide Notification No. 26/2022-CT dated 26.12.2022.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
-
NOTIFICATION No. 23/2024–Central Tax: Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
-
NOTIFICATION No. 22/2024– CENTRAL TAX: Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.
-
Notification No. 21/2024–Central Tax: Seeks to notify date under sub-section (1) of Section 128A of CGST Act.
0 Comments