Filling of Intimation of payment under GST

How can I make payment against the liability (tax, interest, penalty and others) based on self-ascertainment of tax before issuance of SCN or within 30 days of SCN under determination of tax?

To make payment against the liability (tax, interest & penalty) based on self-ascertainment of tax before issuance of SCN or within 30 days of SCN under determination of tax, perform following steps:

    1. Access thewww.gst.gov.inURL. The GST Home page is displayed.
    1. Login to the GST Portal with valid credentials.
  1. Click theServices > User Services > My Applicationscommand.

Scenario 1: In case you have not made any payment and do not have the Payment Reference Number

Scenario 2: In case Payment Reference Number is generated and unutilized and taxpayer comes for filing within 30 minutes of generation of PRN

Scenario 3: In case Payment Reference Number is generated and utilized and taxpayer comes for filing after 30 minutes of generation of PRN

Scenario 1: In case you have not made any payment and do not have the Payment Reference Number

  1. Select theIntimation of Voluntary Payment – DRC – 03from the Application Type drop-down list.

  1. Click theNEW APPLICATIONbutton.

  1. TheIntimation of payment made voluntarily or made against the show cause notice (SCN)page is displayed.

  1. Select theCause of Paymentfrom the drop-down list.

(a) In Case of Voluntary Payment

Payment date is auto-populated and cannot be edited.

(b) In Case of SCN

  1. SelectManual Entryfrom the SCN Reference Number drop-down list.
  2. Select the SCNIssue Dateusing the calendar.

Note:  SCN Issue date should be within last 30 days.

  1. Select theSection Numberfrom the drop-down list.
  1. Select theFinancial Yearfrom the drop-down list.
  2. Select theFromdate and To Date for Overall tax Period from the drop-down list.
  3. Enter the Details of payment made including interest, penalty and others.

Use the scroll bar to move to the right to enter more details.

Note: You can click the DELETE or ADD button to delete or add more payment details.

  1. Click thePROCEED TO PAYbutton.

The Voluntary Payment page is displayed.

13 (a) Liability Details

Liability details are displayed as shown in below table.

13 (b) Cash Ledger Balance

The cash available as on date are shown in below table.

Note: Interest and penalty amount shall be paid out of cash ledger only.

Use the scroll bar to move to the right to enter the amount to be paid through cash against the liability.

13 (c) Credit Ledger Balance

The ITC available as on date are shown in below table.

Use the scroll bar to move to the right to enter the amount to be paid through ITC against the liability.

  1. Once you have entered the amount, click theSET-OFFbutton.

  1. A confirmation message is displayed. Click theOKbutton.

  1. A success message is displayed. Payment Reference Number (PRN) is displayed on the screen. Click theOKbutton.

  1. TheIntimation of payment made voluntarily or made against the show cause notice (SCN)page is displayed. Payment Reference Number is populated.

 Note: If PRN is not available, you can get the same from Electronic Liability Register under Services > Ledgers > Electronic Liability Register.

  1. Click thePREVIEWbutton to preview the draft in PDF format.
  1. The draft statement in PDF format is displayed.
  1. In theReasons if anyfield, enter the reasons.
  2. Click theChoose Filebutton to upload any document.

Note:

    • File with PDF or JPEG format is only allowed
  • Maximum 4 files and 5 MB for each file allowed
  1. Select theVerificationcheckbox.
  2. Select theName of Authorized Signatoryfrom the drop-down list.
  3. In thePlacefield, enter the place where form is filled.
  4. Click theFILEbutton.
  1. Click theFILE WITH DSC or FILE WITH EVC button

FILE WITH DSC:

a. Select the certificate and click the SIGN button.

FILE WITH EVC:

  1.  Enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click theVALIDATE OTPbutton.

The success message is displayed. ARN is generated and displayed.

SMS and email will be sent to the taxpayer intimating ARN and successful filing of the Form.

Note: You can click the CREATE NEW APPLICATION button to create a new application for making payment.

Scenario 2: In case Payment Reference Number is generated and unutilized and taxpayer comes for filing within 30 minutes

  1. Select theIntimation of Voluntary Payment – DRC – 03from the Application Type drop-down list.

  1. Click theNEW APPLICATIONbutton.

  1. TheIntimation of payment made voluntarily or made against the show cause notice (SCN)page is displayed.

Note:

If PRN is generated and taxpayer comes for filing within 30 minutes of generation of PRN, then taxpayer has to enter PRN and click on ‘Get payment details’

    • If entered PRN is already utilized, then system will display error message to taxpayer and ask him/ her to enter unutilized PRN.
  • If entered PRN is unutilized, then system will auto-populate the screens with the payment details, then taxpayer can file the form with DSC/ EVC.

  1. SelectYesfor ‘Have you made the payment option’.
  2. In thePayment Reference Numberfield, enter the PRN which was generated after making the payment.

Note: If PRN is not available, you can get the same from Electronic Liability Register under Services > Ledgers > Electronic Liability Register.

  1. Click theGet Payment Detailslink.
  1. The details in the page are auto-populated based on the payment done earlier w.r.t PRN mentioned.Click thePREVIEW button to preview the draft in PDF format.
  1. The draft statement in PDF format is displayed.
  1. In theReasons if anyfield, enter the reasons.
  2. Click theChoose Filebutton to upload any document.

Note:

    • File with PDF or JPEG format is only allowed
  • Maximum 4 files and 5 MB for each file allowed
  1. Select theVerificationcheckbox.
  2. Select theName of Authorized Signatoryfrom the drop-down list.
  3. In thePlacefield, enter the place where form is filled.
  4. Click theFILEbutton.
  1. Click theFILE WITH DSC or FILE WITH EVC button

FILE WITH DSC:

a. Select the certificate and click the SIGN button.

FILE WITH EVC:

  1.  Enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click theVALIDATE OTPbutton.

The success message is displayed. ARN is generated and is displayed.

SMS and email will be sent to the taxpayer intimating ARN and successful filing of the Form.

Note: You can click the CREATE NEW APPLICATION button to create a new application for making payment.

Scenario 3: In case Payment Reference Number is generated and utilized and taxpayer comes for filing after 30 minutes

  1. Select theIntimation of Voluntary Payment – DRC – 03from the Application Type drop-down list.

  1. Click theNEW APPLICATIONbutton.

  1. TheIntimation of payment made voluntarily or made against the show cause notice (SCN)page is displayed.

Note:

If PRN is generated and taxpayer comes for filing within 30 minutes of generation of PRN, then taxpayer has to enter PRN and click on ‘Get payment details’

    • If entered PRN is already utilized, then system will display error message to taxpayer and ask him/ her to enter unutilized PRN.
  • If entered PRN is unutilized, then system will auto-populate the screens with the payment details, then taxpayer can file the form with DSC/ EVC.

  1. SelectYesfor ‘Have you made the payment option’.
  2. In thePayment Reference Numberfield, enter the PRN which was generated after making the payment.

Note: If PRN is not available, you can get the same from Electronic Liability Register under Services > Ledgers > Electronic Liability Register.

  1. Click theGet Payment Detailslink.
  1. The details of payment are not auto-populated based on the payment done earlier w.r.t PRN mentioned in case payment has been made before 30 minutes. You need to enter the data manually again.

Note:

System will check that whether total amount entered by the taxpayer matches the payment amount or not. If yes, then system will accept the intimation form. If No, then system will display an error message saying that total amount does not match with payment date.

  1. Select theCause of Paymentfrom the drop-down list.

(a) In Case of Voluntary

Payment Date is auto-populated and cannot be edited.

(b) In Case of SCN

  1. SelectManual Entryfrom the SCN Reference Number drop-down list.
  2. Select the SCNIssue Dateusing the calendar.

Note:  Issue date should be within last 30 days.

  1. Select theSection Numberfrom the drop-down list.
  1. Select theFinancial Yearfrom the drop-down list.
  2. Select theFromdate and To Date for Overall tax Period from the drop-down list.
  3. Enter the Details of payment made including interest, penalty and others.

Use the scroll bar to move to the right to enter more details.

Note: You can click the DELETE or ADD button to delete or add more payment details.

  1. Click thePREVIEWbutton to preview the draft in PDF format.
  1. The draft statement in PDF format is displayed.
  1. In theReasons if anyfield, enter the reasons.
  2. Click theChoose Filebutton to upload any document.

Note:

    • File with PDF or JPEG format is only allowed
  • Maximum 4 files and 5 MB for each file allowed
  1. Select theVerificationcheckbox.
  2. Select theName of Authorized Signatoryfrom the drop-down list.
  3. In thePlacefield, enter the place where form is filled.
  4. Click theFILEbutton.
  1. Click theFILE WITH DSC or FILE WITH EVC button

FILE WITH DSC:

a. Select the certificate and click the SIGN button.

FILE WITH EVC:

  1.  Enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click theVALIDATE OTPbutton.

The success message is displayed. ARN is generated and is displayed.

SMS and email will be sent to the taxpayer intimating ARN and successful filing of the Form.

Note: You can click the CREATE NEW APPLICATION button to create a new application for making payment.

How can I download the duly filed DRC-03 form?

To download the duly filed GST DRC-03 form, perform the following steps.

    1. Access thewww.gst.gov.inURL. The GST Home page is displayed.
    1. Login to the GST Portal with valid credentials.
  1. Click theServices > User Services > My Applicationscommand.

4 Select the Intimation of Voluntary Payment – DRC – 03 from the Application Type drop-down list.

    1. Select the From and To date using the calendar.
  1. Click theSEARCHbutton.

  1. The search results are displayed. Click theARNlink.

  1. Click theViewlink.

The Form GST DRC-03is downloaded in PDF format.

2019-03-03T12:27:57+05:30GST Payment|
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