The CBIC vide Notification No. 37/2021 – Central Tax, dated December 1, 2021, has issued the Central Goods and Services Tax (Ninth Amendment) Rules, 2021, to further amend the format of FORM GST DRC-03 i.e. intimation of payment made voluntarily or made against the Show Cause Notice (“SCN”) or statement, in a following manner:
- Amended heading of the FORM GST DRC-03 i.e., “Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement” added the words “intimation of tax ascertained through FORM GST DRC-01A”, in order to specify the payments made by the registered person through intimation of tax ascertained under FORM GST DRC-01A, communicated before issuance of SCN by the Revenue Department for mismatches between GST returns.
- In column 3 of the FORM GST DRC-03 which specifies the cause of the payment, for the words and letters “Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)” the words, letters, figures and brackets “Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC- 01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)” have been substituted;
- In column 3 of the FORM GST DRC-03 which reads as “Details of show cause notice, if payment is made within 30 days of its issue” inserted “, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)”
- Substituted table under serial no. 7 to add column for “Fee”. Thus, now taxpayers can pay Fee using FORM GST DRC-03.
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2021/231517.pdf
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