File SPL 02 Without DRC 03 A .

[Sharad Singh]

A taxpayer made payment by DRC 03 and files SPL-02 afterwards without DRC-03A. Will it be considered as payment? What will happen to such SPL-02 application. Now taxpayer can not make DRC-03 a as system doesn't allow it.

[Asha Latha]

Before filing the application in Form SPL-02, an application in Form DRC-03A must be submitted as per Rule 142(2B) of the CGST Rules, 2017, in accordance with the second proviso to Rule 164(2).

Filing Form DRC-03A is mandatory to link the payment made via Form DRC-03; without it, proceeding with Form SPL-02 is not possible.

Furthermore, as of 31-03-2025 (the due date for payment), Form DRC-03 should have been paid. However, it is unclear why the system did not allow the same.

Hope this clarifies the matter.

[KASTURI SETHI]

Agree with the views of  the expert. There must be some mistake on the part of the tax payer. Why to wait for the last date ?    

[Sharad Singh]

Sir, it wasn't last date issue but lack of knowledge at the end of taxpayer. He did made payment but couldn't Reconcile it with demand by DRC-03A. System accepted the SPL-02, so he filed it. Now at the end of assessing authority DRC-03A was asked then he tried to do it but portal didn't allow now. Will the application of SPL-02 be considered without DRC-03A. When payment DRC-03 has been made withing due date.?

[KASTURI SETHI]

Now the tax payer has missed the bus. Payment has been made but not credited into Electronic Liability Register. Study deep Form GST-PMT 01 prescribed under Rule 85 (1) of CGST Rules.

Without acceptance of DRC-3A by the Common Portal System (whatever may be the reason), it is half compliance. The expert at serial no. 1 has categorically explained legal aspects in full.

Had the tax payer tried on 30.3.25, he would have got time to get his problem solved through the guidance of jurisdictional GST Range Officer. This problem is the result of taking action at the eleventh hour by the tax payer.

This time Govt. has not extended the last date of Amnesty Scheme because the tax payers were taking for granted as it happened in previous Amnesty Schemes.

A six-month period is not insufficient for full compliance. Half compliance will be treated as no-compliance.

[Padmanathan KV]

What I understand is that in sum and substance, the taxpayer has remitted the tax amount within 31-3-2025. ie money is with the Department within specified date.

In my humble opinion, adjusting the payment in DRC-03 against the demand in DRC-03A is only procedural.

Substantive benefit cannot be denied for technical/ procedural irregularities 

Substantive compliance Doctrine has to be considered.

You have a good case sir.

[Padmanathan KV]

Courts in plethora of cases have held that "When the substantial justice and the procedural wrangles, are pitted against each other, then the former will prevail over the latter." 

Hence, one can take a chance to fight this case.

[KASTURI SETHI]

I agree with both the replies of  Sh.Padmanathan Ji because the tax payer has Hobson's choice now. Only one route of litigation is open at this stage. 

AI Summary

GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse or Substantial Compliance Under Rule 142(2B)? A taxpayer made GST payment via DRC-03 but filed SPL-02 without submitting mandatory DRC-03A to link the payment. While the payment was made within the due date (31-03-2025), the system now prevents filing DRC-03A. Two perspectives emerged: some experts maintain this constitutes incomplete compliance as Form DRC-03A is legally required under Rule 142(2B) and Rule 164(2) to reconcile payments with demands in the Electronic Liability Register. Others argue the taxpayer has a valid case based on substantive compliance doctrine, as the tax amount was remitted on time and the missing DRC-03A is merely procedural, suggesting litigation may be the only remaining option.