Individuals can now find the Form GST DRC-03 on the GST Portal for making voluntary payments for the taxpayer. Through the form, a taxpayer can make the voluntary payments before getting the show cause notice under section 73 or 74 of the CGST Act, 2017. The Voluntary payment can also be made within the 30 days of the issue of show cause notice. Both the facilities are not available on the GST Portal.
Pre-requisites for making voluntary payment
There are certain conditions mentioned for the taxpayers who want to make the voluntary payment. These are:
- If the payment has to be made before the issue of SCN then the show cause notice under determination of the tax should not be issued.
- If the payment has been made after the issue of SCN or statement, then the voluntary payment should be made within the 30 days.
Partial Payment
For now, GST Portal does not offer any service regarding the partial payments in the respect of the liability that has been declared voluntarily. The payment should be made in line with the amount demanded or already demanded in Show cause notice.
How to Apply?
Step 1
Login to the GST portal and go to Services -> User Services -> My Applications
Voluntary Payment Home page
Step 2 – In the application part, select “Intimation of Voluntary payment -DRC 03” from the drop down and click the tab “new Application”
Voluntary Payment Application
Step 3- From the page select “Cause of payment” from the options available as follows:
- Voluntary
- SCN
- Others
If you select “Voluntary” -> Appropriate section and financial year
Voluntary Payments Option
If you select “SCN” -> select appropriate section and financial year; provide SCN reference No. and date (either system generated or manual)
Voluntary Payments SCN
If you select Others -> fill in the appropriate section and financial year
Voluntary Payments others
Step 4 – Once the details have been filled, select the period from the bottom of the screen along with Act and then proceed to pay
Voluntary Payment Final
