Gst DRC - 03 Form in Tamil (2021)

Form DRC-03 is used for making a voluntary payment of tax. Voluntary payment can be made either:

• Before the issuance of show cause notice
• Within 30 days of issue of SCN, in case the show cause notice is already issued

All the payments need to be made either from input tax credit available in electronic credit ledger or cash balance available in the electronic cash ledger. But, in case of interest and penalties ITC utilisation is not available. It has to be compulsorily paid in cash.

 In this video we will see about DRC - 03 Form in tamil.