DRC-03 filed against the Demand order

[Praveen Kumar]

Hi everyone,

I have inadvertently filed DRC-03 against the demand order. Later I came to know that the payment was to be made via 'Payments towards demand'.

Whether the payment made through the DRC-03 will be considered? What would be the consequences and rectification options available to us?

Please assist

[Amit Agrawal]

What is purpose and 'remark' you have mentioned on said Form DRC-03?

[Padmanathan KV]

I assume that the officer had created summary of demand in DRC-07 and instead of paying in DRC-07, you have paid in DRC-03.

You may kindly write to the officer about this. But you will face difficulty while filing appeal online, as appeal form is mapped to DRC-07 payment.

Alternatively, you can pay again in DRC-07 and file for refund of payment made in DRC-03 if the amount is not big.

[KASTURI SETHI]

Rightly advised by Sh.Padmanathan Kollengode Ji. Common Portal System will not accept the payment made via DRC-03 for the purpose of filing appeal.

[Praveen Kumar]

Thanks for the input.

I spoke with a few GST officers as well. One suggested that until the tax is remitted there won't be any issue. Another GST officer stated that a letter was to be submitted, stating that we have wrongly remitted the tax in DRC-03.

AI Summary

Wrong GST payment form may hinder appeal filing; notify tax officer and seek refund or re-pay through correct route. Payment made via an incorrect GST payment form may not be recognised by the portal for appeal filing because the appeal form is mapped to the designated demand-payment channel; remedy by notifying the assessing officer, submitting a written explanation, re-paying through the correct channel, and seeking refund or reconciliation of the incorrectly routed payment.