TaxTMI 
TaxTMI 
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.
Payment against Order in Original
05 Dec 2019 
2 Replies 
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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. (AI Summary)
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. (AI Summary)