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?

AI Summary

GST Amnesty Scheme: Mapping Excess Tax Payments in DRC-03 Form with DRC-03A Under Section 128A The forum discusses a GST amnesty scheme issue where a taxpayer paid excess tax through DRC-03 form. The taxpayer needs to map this payment with the order by filing DRC-03A. Experts debate whether excess amounts automatically return to the electronic cash ledger. Some suggest the portal is designed to capture only the required amount, while others recommend filing for refund or adjusting against other tax liabilities. The taxpayer confirms filing DRC-03A and SPL-02 but notes the excess amount remains in DRC-03 balance rather than returning to cash ledger. The discussion includes clarification from Circular 238 regarding payment procedures for different scenarios under Section 128A.