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of <h1>Form GST DRC-03: Voluntary Tax Payment and SCN Response Details, Including IGST Refunds and ITC Errors</h1> FORM GST DRC-03 is used for intimating voluntary tax payments or payments made against a show cause notice (SCN) or tax ascertained through FORM GST DRC-01A. It requires details such as GSTIN, payment cause, financial year, and payment specifics, including tax, interest, and penalties. The form includes sections for erroneous IGST refund details and mandates cash payment for erroneous refunds of unutilized Input Tax Credit (ITC). It also requires verification by an authorized signatory. Notifications have updated the form's content and requirements over time, reflecting changes in tax regulations.
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