Payment on Voluntary Basis (FORM GST DRC-03)

1. What is the facility for Payment on Voluntary Basis?

Payment on Voluntary Basis is a facility given to tax payers to make payment u/s section73 or section 74 of the CGST Act, 2017 within 30 days of issuance of Show Cause Notice (SCN). Payment could also be made by taxpayers before SCN is issued.

2. When can I make voluntary payment?

You can make voluntary payment before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN) under the said sections. You cannot make voluntary payment after 30 days of issue of SCN.

3. What are the pre-conditions to make voluntary payment?

The pre-conditions to make voluntary payment are:

  1. In case, voluntary payment is made before issue of SCN
  • Show Cause Notice under determination of tax should not have been issued.
  1. In case, voluntary payment is made after issue of SCN or statement
  • 30 days’ time has not lapsed since SCN is issued.

4. Can I make partial payment against a liability declared voluntarily?

GST Portal does not allow for making partial payments against a liability declared voluntarily. The payment has to be made with reference to amount being demanded or already demanded in SCN.

5. Can I save the application for intimation of voluntary payment?

Application for intimation of voluntary payment can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database. To view your saved application, navigate to Services > User Services > My Saved Applications option.

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.
  2. Login to the GST Portal with valid credentials.
  3. 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 the Intimation of Voluntary Payment – DRC – 03 from the Application Type drop-down list.

  1. Click the NEW APPLICATION button.

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

Note: Application for intimation of voluntary payment can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database. To view your saved application, navigate to Services > User Services My Saved Applications option.

  1. Select the Cause of Payment from 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. Select Manual Entry from the SCN Reference Number drop-down list.
  2. Select the SCN Issue Date using the calendar.

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

  1. Select the Section Number from the drop-down list.

  1. Select the Financial Year from the drop-down list.
  2. Select the From date 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 the PROCEED TO PAY button.

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 the SET-OFF button.

  1. A confirmation message is displayed. Click the OK button.

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

  1. The Intimation 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 the PREVIEW button to preview the draft in PDF format.

  1. The draft statement in PDF format is displayed.

  1. In the Reasons if any field, enter the reasons.
  2. Click the Choose File button 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 the Verification checkbox.
  2. Select the Name of Authorized Signatory from the drop-down list.
  3. In the Place field, enter the place where form is filled.
  4. Click the FILE button.

  1. Click the FILE 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 the Intimation of Voluntary Payment – DRC – 03 from the Application Type drop-down list.

  1. Click the NEW APPLICATION button.

  1. The Intimation 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. Select Yes for ‘Have you made the payment option’.
  2. In the Payment Reference Number field, 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 the Get Payment Details link.

  1. The details in the page are auto-populated based on the payment done earlier w.r.t PRN mentioned.Click the PREVIEW button to preview the draft in PDF format.

  1. The draft statement in PDF format is displayed.

 

  1. In the Reasons if any field, enter the reasons.
  2. Click the Choose File button 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 the Verification checkbox.
  2. Select the Name of Authorized Signatory from the drop-down list.
  3. In the Place field, enter the place where form is filled.
  4. Click the FILE button.

  1. Click the FILE 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 the VALIDATE OTP button.

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

  1. Click theNEW APPLICATIONbutton.

  1. The Intimation 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 the Get Payment Details link.

  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 the Cause of Payment from 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 the Section Number from the drop-down list.

  1. Select the Financial Year from the drop-down list.
  2. Select the From date 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 the PREVIEW button to preview the draft in PDF format.

  1. The draft statement in PDF format is displayed.

 

  1. In the Reasons if any field, enter the reasons.
  2. Click the Choose File button 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 the Verification checkbox.
  2. Select the Name of Authorized Signatory from the drop-down list.
  3. In the Place field, enter the place where form is filled.
  4. Click the FILE button.

  1. Click the FILE 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 the VALIDATE OTP button.

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.

 

2019-06-01T07:16:12+05:30GST Assessment|