Payment against Order in Original

[SARAVANAN RENGACHARY]

An EOU has received Order In Original with a demand of duty (Duty Forgone). The OIO has been issued by GST Commissionerate.

Query: Which form should be used to remit the duty. Is it TR6 or DRC forms in GST portal.

Pelase clarify.

[PAWAN KUMAR]

Dear Sir,

Please use form DRC-03 for such type of payment in consultation with your jurisdictional officers.

[Adarsh Sharma]

Your question is incomplete, Duty foregone is Customs Duty/CVD/IGST?,

Since you are an EOU and duty saved is on import, for Customs Duty saved u need to pay via TR-6, for CVD also TR-6 and for IGST also need to pay via TR-6 only. Since for the CVD/IGST the charging section is Customs Act you can not pay via DRC-03

AI Summary

Payment form for duty foregone: use TR 6 for customs/CVD/IGST demands; DRC 03 only with officer guidance. An Export Oriented Unit received an Order in Original for recovery of duty foregone and queried whether to pay via TR 6 or DRC 03. One adviser suggested using DRC 03 in consultation with jurisdictional officers. Another clarified that payment depends on the duty type: Customs Duty, CVD, or IGST tied to import should be paid by TR 6, and demands chargeable under the Customs Act (including CVD and IGST here) cannot be paid via DRC 03.