Payment adjustment application: mechanism to allocate prior GST payments to a specified demand order with undertaking and repayment obligation. Form GST DRC-03A prescribes the application and information required to adjust a payment made via FORM GST DRC-03 against a specified order of demand: GSTIN and taxpayer details; ARNs and filing dates for the DRC-03 payment and DRC-03A application; ARN and date of the demand order; itemised reconciliation of amounts across tax, interest, penalty, fee and other heads; an undertaking that the payment was intended for that demand and has not been used elsewhere; repayment and interest liability if declaration is false; and a verification by the authorised signatory.
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Provisions expressly mentioned in the judgment/order text.
Payment adjustment application: mechanism to allocate prior GST payments to a specified demand order with undertaking and repayment obligation.
Form GST DRC-03A prescribes the application and information required to adjust a payment made via FORM GST DRC-03 against a specified order of demand: GSTIN and taxpayer details; ARNs and filing dates for the DRC-03 payment and DRC-03A application; ARN and date of the demand order; itemised reconciliation of amounts across tax, interest, penalty, fee and other heads; an undertaking that the payment was intended for that demand and has not been used elsewhere; repayment and interest liability if declaration is false; and a verification by the authorised signatory.
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