DRC 03 paid in excess than required

[POOJA AGARWAL]

Dear Experts,

For claiming benefit under GST amnesty scheme the tax has to be paid through DRC 03 and has to be mapped with the order by filing DRC 03A. By mistake, the amount paid by DRC 03 is higher than required, is there any option to revise DRC 03 and transfer the excess amount back to the electronic cash ledger? or any other remedy for such situation?

[Sadanand Bulbule]

Assuming that you have paid the amount of tax by way of cash higher than what actually was due to avail the benefit amnesty scheme, there is no need to revise DRC-03. The 'common portal' would automatically capture only the precise amount tax demanded in FORM DRC-07. The excess amount would come back in the  electronic cash ledger.

The similar mechanism applies even if the amount of tax is adjusted by way of available ITC for the purpose of amnesty scheme.

[KASTURI SETHI]

I support the views of Sh.Sadanand Bulbule, Sir.

[Shilpi Jain]

I am not sure whether this will get re-credited to your cash ledger automatically. Though the balance in DRC-03 can be considered to have been used for some other tax payments and make an intimation to the department in this regard. Else if its a significant amount, apply for refund.

[Sadanand Bulbule]

Common Portal is customised that way. Finally it is the choice of the taxpayer. 

[POOJA AGARWAL]

Have filed the DRC-03A and SPL-02. The excess amount is not returned back in cash ledger yet showing in DRC 03 balance. Will try to file RFD 01 or adjust any other tax liability.

Thanks

[Sharad Singh]

But as for the advisory issued by GSTN it was proposed that you can pay by " payment towards demand as well". What makes it mandatory to pay by DRC 03 and there are so many technical issues regarding DRC-03A. Payment can be made by debiting the ledger in pay towards demand .

[Sharad Singh]

As per circular 238, 15 October,2024 

 

[Sharad Singh]

Many taxpayers have filed SPL 02 without DRC-03A but they have made payment by DRC-03. Will it will be considered payment even though the DRC 03A was not done. what will happen to application. once SPL 02 is filed then I can't make DRC 03 

AI Summary

Excess GST amnesty payment: portal reconciliation can return surplus to electronic cash ledger or require refund/adjustment. Excess payment through DRC-03 for the GST amnesty scheme is typically reconciled by the portal when DRC-03A maps payment to FORM DRC-07, so only the demanded tax is captured and any surplus remains in or is returned to the electronic cash ledger. If re-credit does not occur, taxpayers may apply the residual to other liabilities or file a refund application (RFD-01); sequencing and technical issues with SPL-02 and DRC-03A filings can affect treatment.