Amnesty scheme 2024

[Sabita Singh]

I had received an order u/s 73(9) and I wanted to apply for amnesty scheme. For tax payment I did the payment through DRC 03 but in the cause for payment section I have selected mismatch in 2b and 3b instead of voluntary payment or others option and now I am unable to link DRC 03 with DRC-03A. If I apply for amnesty scheme without DRC-03A will my application still be valid? What should I do?

 

[KASTURI SETHI]

The best and the safest approach is to visit the office of jurisdictional GST Range Officer or Deputy Commissioner/Assistant Commissioner,  in-charge CGST Division.

You should have opted for voluntary option. 

          

[Shilpi Jain]

When u visit the department ensure u make written submissions in this regard and take an acknowledgement also. 

Human errors and portal misbehaving cannot deny benefits granted in law

AI Summary

Amnesty scheme procedural compliance: incorrect DRC 03 payment classification should be rectified by departmental submission and acknowledgement. Taxpayer received an order under section 73(9), paid tax via DRC-03 but selected an incorrect cause for payment preventing linkage to DRC-03A; advised to visit the jurisdictional GST officer, submit a written explanation requesting rectification to reflect voluntary payment, and obtain an acknowledgement so that clerical or portal errors do not forfeit amnesty scheme benefits.