Get Drc Form Download 2020-2024

For making voluntary payments against tax liabilities (interest, tax or penalties) based on self-assurance one must go to Services > User Services > My Applications > Intimation of Voluntary Payments > Choose Form DRC-03.

The DRC – 01, ing to Rule 142 (1), shall be served on the petitioner electronically along with the show cause notice issued under section 74(1) of the Act (which cannot be issued electronically). Therefore the issuance of show cause notice under section 74(1) of the Act is mandatory.

Where a show cause notice in form DRC-01 or a statement in form DRC-02 has been issued by proper officer and the concerned person has: Not made the payment in form DRC-03 and/or; • Made short payment in form DRC-03 and/or; • Not given explanation/Satisfactory explanation in form DRC-06 and/or; • Not taken any action.

A person to whom notice has been issued in form DRC-01 or DRC-02 can make payment and intimate it to proper officer in form DRC-03 within 30 days from the date of issuance of such notice. A person can also make payment before issuance of SCN on voluntary basis and intimate it to proper officer in the form DRC-03.

The Form GST DRC-01 is a summary of a show-cause notice whereas Form GST DRC-01A is an intimation issued before a Show cause notice. If the taxpayer agrees with the contention of the department, then he may pay its liability as per the intimation.

Access the .gst.gov.in URL. ... Select the Intimation of Voluntary Payment - DRC - 03 from the Application Type drop-down list. ... The intimation of payment made voluntary or made against the show cause notice (SCN) or statement or intimation of tax ascertained, through FORM GST DRC-01A, page is displayed.

The auto-generation of Form GST DRC-01 (upon issuance of SCN/MOV-07/MOV-10 in Enforcement Module) has been enabled on the GST Portal and the same is now made available to the taxpayer under Additional Notices & Orders sub menu (Services> User Services > Additional Notices & Orders).

The DRC – 01, ing to Rule 142 (1), shall be served on the petitioner electronically along with the show cause notice issued under section 74(1) of the Act (which cannot be issued electronically).