TaxTMI 
TaxTMI 
During search and sezuire the concerned officer had determined a liability which was paid by the taxpayer through DRC-03. Later we got to know that there was an arithmetical error in the calculation done by the officer. What is the remedy as DRC-03 can't be amended. Excess tax paid will be refunded ?
Wrong Payment of tax
27 May 2025 
3 Replies 
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Refund of excess GST paid via DRC 03 available through refund application when payment resulted from an officer's arithmetical error.
Where tax paid voluntarily via Form GST DRC 03 is later found excessive due to an officer's arithmetical error, the correct remedy is a refund claim under Section 54(1) read with Rule 89 by filing Form GST RFD 01, supported by DRC 03 payment proof, computation of the error, search/seizure records and declarations to address unjust enrichment, filed within the statutory limitation period. (AI Summary)
Where tax paid voluntarily via Form GST DRC 03 is later found excessive due to an officer's arithmetical error, the correct remedy is a refund claim under Section 54(1) read with Rule 89 by filing Form GST RFD 01, supported by DRC 03 payment proof, computation of the error, search/seizure records and declarations to address unjust enrichment, filed within the statutory limitation period. (AI Summary)