Form No. 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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Intimation of voluntary payment: prescribed form requires cause, payment breakdown, ledger use and verified declaration. FORM GST DRC-03 notifies payments made voluntarily or against SCNs, statements, or tax intimations (including FORM GST DRC-01A), capturing GSTIN, cause of payment, applicable legal section, reference details for audits/SCNs/inspections, shipping bill particulars for erroneous IGST refunds, and a detailed payment breakdown by tax period with ledger utilisation and debit entry data. The form requires a reasons field and a verified declaration by an authorised signatory; certain erroneous refund deposits must be paid in cash and reference related refund ARN where applicable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intimation of voluntary payment: prescribed form requires cause, payment breakdown, ledger use and verified declaration.
FORM GST DRC-03 notifies payments made voluntarily or against SCNs, statements, or tax intimations (including FORM GST DRC-01A), capturing GSTIN, cause of payment, applicable legal section, reference details for audits/SCNs/inspections, shipping bill particulars for erroneous IGST refunds, and a detailed payment breakdown by tax period with ledger utilisation and debit entry data. The form requires a reasons field and a verified declaration by an authorised signatory; certain erroneous refund deposits must be paid in cash and reference related refund ARN where applicable.
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