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Issue ID: 119782
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DRC 03 paid in excess than required

Date 26 Mar 2025
Replies 8 Replies
Views 2629 Views
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. (AI Summary)

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?

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