TaxTMI 
TaxTMI 
One of my suppliers has filed GSTR-1 for month of May, 2021 duly uploading my invoices but has not filed 3B for the said period and hence not paid tax for that period and is absconding. My premises were inspected by DGGI in this matter. I was advised to reverse the input of said party and deposit GST Voluntarily vide DRC-03 us 73 but i asked them since section 73 relates to mistakes & errors which was not the case, I am ready to deposit the GST u/s 116(2)C but there is no option of this section in DRC-03. I have even asked the Department to issue me DRC-13 but they are not issuing the same. How to deposit tax u/s 116(2)C ?
Payment of GST u\s 16(2)C
07 Nov 2021 
5 Replies 
1827 Views Asked by
Payment under section 116(2C) blocked by lack of DRC-13 option; reverse ITC or pay under protest advised.
Buyer cannot currently remit tax specifically under section 116(2C) because DRC-13 is issued only after demand confirmation by adjudication; DRC-03 remains the only practical instrument for voluntary payment during investigation. The recipient must establish bona fides under the burden of proof rule, seek written issuance of DRC-13 or a show-cause notice, consider reversing input tax credit if compelled, and, if paying voluntarily, do so under protest while preserving rights to seek refund or restoration of credit later. (AI Summary)
Buyer cannot currently remit tax specifically under section 116(2C) because DRC-13 is issued only after demand confirmation by adjudication; DRC-03 remains the only practical instrument for voluntary payment during investigation. The recipient must establish bona fides under the burden of proof rule, seek written issuance of DRC-13 or a show-cause notice, consider reversing input tax credit if compelled, and, if paying voluntarily, do so under protest while preserving rights to seek refund or restoration of credit later. (AI Summary)