During the course of filing GST
Return, a taxpayer may discover additional tax liabilities that he or she may
need to pay. GST tax portal has the provision that allows you to do so.
“There is a section in the GST
portal that talks about user services. There you need to choose DRC 03 and then
opt for annual returns. You can use this to make any additional tax deposits,
but need to ensure you have sufficient funds in your electronic cash ledger
while using this form to make any additional tax payments.
What is form DRC-03?
DRC-03 is a payment form in which a
taxpayer can pay the tax by raising its liability voluntarily or in response to
the show cause notice (SCN) raised by the Department. Below is the format of
Form DRC-03:
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