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

Clarification on Duty Payment Forms: Use TR-6 for Customs Duties, CVD, IGST; DRC-03 Not Applicable for Customs Act Payments. An Export Oriented Unit (EOU) received an Order in Original demanding duty payment, issued by the GST Commissionerate. The query was regarding the appropriate form for duty payment, whether TR6 or DRC forms should be used on the GST portal. One response advised using form DRC-03 after consulting jurisdictional officers. Another response pointed out the query's incompleteness, clarifying that for Customs Duty, CVD, and IGST, payments should be made using form TR-6, as they fall under the Customs Act, thus DRC-03 is not applicable.