DRC-03 is the GST form you use to pay tax, interest or penalty outside your normal return, and to tell the tax officer you paid. You file it on gst.gov.in under Services, User Services, My Applications. Use it when you find tax you missed, after GSTR-9, or against a show cause notice (SCN).
Paying through DRC-03 before the officer sends you a notice usually saves you the penalty. This guide shows when to use DRC-03, the steps on the portal, which section to choose, whether you can pay with input tax credit (ITC), what DRC-04 and DRC-05 are, and how to use DRC-03A when your payment was meant for a demand order.
- DRC-03 is for payments outside your GSTR-3B: tax you missed, extra tax found in GSTR-9, or tax asked for in a notice.
- Pay before a notice and, if there was no fraud, there is no penalty. With fraud or suppression, the penalty is 15% of the tax.
- Tax in DRC-03 can be paid from your credit ledger (ITC) or cash ledger. Interest and penalty are paid only in cash.
- After you file, you get an ARN. The officer's acknowledgement is Form DRC-04. A closing order is Form DRC-05.
- Paid a demand order through DRC-03 by mistake? File DRC-03A to link the payment to the demand, or the demand stays open.
- The GST portal has no button to edit or withdraw a DRC-03 after you file it, so check the section and amounts before you sign.
What is DRC-03 in GST?
Form GST DRC-03 is an intimation of payment. "Intimation" means you are telling the officer something. In DRC-03 you tell the officer that you have paid tax, interest or penalty, and why. The payment and the form go together: you fill the form, pay, and file it.
The rule behind it is rule 142(2) and 142(3) of the CGST Rules. Rule 142(2) covers payments made before a notice. Rule 142(3) covers payments made after a notice (within the time allowed) or after a detention notice.
What does DRC stand for? The DRC forms belong to the "Demands and Recovery" chapter of the CGST Rules. Our reading: DRC stands for demand and recovery. There are many DRC forms (DRC-01, DRC-07, DRC-13 and more). This page covers DRC-03 and the forms that go with it.
| Form | Who files it | What it is |
|---|---|---|
| DRC-03 | You | Your intimation that you paid tax, interest or penalty |
| DRC-04 | The officer (portal) | Acknowledgement that your payment before a notice was received |
| DRC-05 | The officer | Order that closes the proceedings after you pay within the time allowed after a notice |
| DRC-03A | You | Request to link a DRC-03 payment to a demand order, so the demand shows as paid |
When do you file DRC-03?
When you open DRC-03, the portal asks for the Cause of payment. The choices tell you when DRC-03 is used:
| Cause of payment | When you choose it |
|---|---|
| Voluntary | You found tax you did not pay (for example a sale left out of GSTR-3B), and no notice has come yet |
| Annual return | GSTR-9 shows tax you did not pay during the year |
| Reconciliation statement | GSTR-9C shows tax you did not pay |
| Liability mismatch (GSTR-1 and GSTR-3B, or GSTR-2B and GSTR-3B) | The portal or officer found a mismatch between your returns |
| Intimation of tax ascertained through DRC-01A | The officer sent you a pre-notice intimation in DRC-01A |
| Scrutiny | The officer is checking your returns (ASMT-10) |
| Audit | A GST audit found tax to pay |
| Investigation or enforcement | An inspection or search found tax to pay |
| SCN | You got a show cause notice and want to pay within the time allowed |
| Order | A demand order has been passed. This choice takes you to Payment towards demand, not DRC-03 |
| Others | None of the above. You write the reason (up to 100 characters) |
A demand order is different. If an officer has already passed a demand order (such as DRC-07), pay it through Payment towards demand, so the demand closes in your electronic liability register. If you paid it through DRC-03 instead, use DRC-03A (see below).
How to file DRC-03 on the GST portal
- Log in to www.gst.gov.in.
- Go to Services, then User Services, then My Applications.
- In Application Type, choose Intimation of Voluntary Payment - DRC-03, and click New Application.
- Choose the Cause of payment. Depending on the cause, choose the notice or reference number (for example the SCN reference number or the DRC-01A reference number). For an SCN or DRC-01A, the amounts fill in on their own.
- Choose the section, the financial year and the tax period (from and to month).
- Enter the amounts for each head (IGST, CGST, SGST or UTGST, cess) under tax, interest, penalty and others. Click Proceed to pay.
- Choose how much to pay from the cash ledger and how much from the credit ledger. Interest and penalty can be paid from the cash ledger only.
- If your cash ledger does not have enough money, click Create challan, pay it (net banking, card, UPI, NEFT/RTGS or over the counter) and come back. The steps for a challan are in our guide on how to pay GST online.
- Click Preview to check the draft. Add the reason and upload papers if needed (up to 4 files, PDF or JPEG, 5 MB each).
- Tick the declaration, choose the authorised signatory, enter the place, and click File. Sign with DSC or EVC (an OTP comes to the signatory's mobile and email).
- You see a success message with the ARN (application reference number). You also get an SMS and email. Download the filed DRC-03 from the link on the same screen and keep it.
Saved but not filed? A DRC-03 draft can be saved for up to 15 days. Find it under Services, User Services, My Saved Applications.
After a notice, you can pay in parts. For an SCN, you can file DRC-03 more than once, for part or all of the amount, until the order is passed or the case is closed.
How to pay through DRC-03: cash ledger or ITC
Tax: you can pay it from your electronic cash ledger, your electronic credit ledger (ITC), or both. The portal shows your ITC balance on the payment screen.
Interest and penalty: only from the cash ledger. The credit ledger cannot pay interest, penalty or fees.
Which credit pays which tax. The usual GST rules apply: IGST credit is used first, and CGST credit cannot pay SGST (and the other way round). Our GST set off calculator shows the order.
Interest. If the tax was due earlier, add interest at 18% a year from the day after the due date until you pay. The portal lets you type in more interest than it shows, so you can pay the full amount. Our GST interest calculator works it out.
Our reading: paying the tax part from the credit ledger is allowed on the portal when your ITC balance covers it. If the DRC-03 is for ITC you claimed wrongly, ask your CA which ledger to use before you file.
Which section to choose: voluntary payment and penalty
The section you choose decides the penalty. It depends on the year the tax belongs to and whether there was fraud.
Tax for FY 2017-18 to FY 2023-24: sections 73 and 74
| When you pay | No fraud (section 73) | Fraud, wilful misstatement or suppression (section 74) |
|---|---|---|
| Before a notice | Tax + interest. No penalty (section 73(5)) | Tax + interest + penalty of 15% of the tax (section 74(5)) |
| Within 30 days of the SCN | Tax + interest. No penalty (section 73(8)) | Tax + interest + penalty of 25% (section 74(8)) |
| After the order | Penalty in the order: 10% of the tax or ₹10,000, whichever is higher (section 73(9)) | Tax + interest + penalty of 50% if paid within 30 days of the order (section 74(11)) |
Tax for FY 2024-25 onwards: section 74A
| When you pay | No fraud | Fraud, wilful misstatement or suppression |
|---|---|---|
| Before a notice | Tax + interest. No penalty (section 74A(8)(i)) | Tax + interest + penalty of 15% (section 74A(9)(i)) |
| Within 60 days of the SCN | Tax + interest. No penalty (section 74A(8)(ii)) | Tax + interest + penalty of 25% (section 74A(9)(ii)) |
| After the order | Penalty in the order: 10% of the tax or ₹10,000, whichever is higher (section 74A(5)(i)) | Tax + interest + penalty of 50% if paid within 60 days of the order (section 74A(9)(iii)) |
Section 74A came into force on 1 November 2024. Sections 73 and 74 now apply only up to FY 2023-24.
Most voluntary payments are under section 73(5) or 74A(8). If you found the mistake yourself and there was no fraud, choose section 73(5) for FY 2023-24 or earlier, and section 74A(8) for FY 2024-25 onwards. The officer then cannot send you a notice for the tax you paid.
Paid less than you owed? The officer can send a notice for the rest (section 73(7)).
One exception. If you collected GST from your buyer, or showed tax in your own return, and did not pay it within 30 days of the due date, a penalty can still apply even if you pay before a notice (section 73(11)).
Our reading: the "most voluntary payments" line maps a self-found mistake with no fraud to section 73(5) or 74A(8). The portal lists the sections in a dropdown; pick the one that matches the year and the facts.
DRC-03 for GSTR-9 annual return
If your GSTR-9 shows tax that you did not pay in your GSTR-3B during the year, you pay it through DRC-03 with the cause Annual return. The GST portal FAQ for GSTR-9 says the link to DRC-03 is given after GSTR-9 is filed, so file GSTR-9 first and then pay. Add interest from the original due date. For tax found in GSTR-9C, choose Reconciliation statement.
See our guide on how to file GSTR-9 for the annual return itself.
DRC-03A: link a DRC-03 payment to a demand
What it is. If an officer passed a demand order and you paid it through DRC-03 (cause "Voluntary" or "Others") instead of Payment towards demand, the payment does not reduce the demand. Your electronic liability register still shows the demand as unpaid. Form GST DRC-03A fixes this: it links your DRC-03 payment to the demand, as if you paid against the demand on the date of the DRC-03.
DRC-03A came in by Notification 12/2024-Central Tax of 10 July 2024 (rule 142(2B)). GSTN added it to the portal with an advisory on 5 November 2024.
Which demands it covers: orders in DRC-07, DRC-08, MOV-09, MOV-11 and APL-04 that are not fully paid.
How to file DRC-03A:
- Log in and go to Services, then User Services, then My Applications, and choose Form GST DRC-03A.
- Enter the ARN of your DRC-03 and click Search. The DRC-03 details fill in.
- Choose the demand order number from the list. The demand details fill in.
- Open Adjustment of Demand and enter how much of the DRC-03 goes to tax, interest, penalty and others. Click Validate.
- Upload papers if you want, tick the declaration, preview, and file with DSC or EVC. You get an acknowledgement, and the ledger is updated.
Rules:
- One DRC-03A for each DRC-03. One DRC-03 can cover more than one demand, and one demand can be paid by more than one DRC-03.
- You can link part of a DRC-03.
- Only DRC-03s filed with the cause "Voluntary" or "Others" can be used.
- You cannot use DRC-03A if the case for that payment was already closed by a DRC-05 order.
- DRC-03 Register (under User Services) shows how much of each DRC-03 is still left after linking.
Going to appeal? A GSTN advisory of 14 March 2026 says the portal does not count a DRC-03 payment as the appeal pre-deposit unless it is linked to the demand. If you paid through DRC-03, file DRC-03A before you file the appeal. Otherwise the portal may ask you to pay the pre-deposit again.
DRC-04 and DRC-05: what you get after DRC-03
DRC-04 is the acknowledgement of a payment you made before a notice (rule 142(2)). It tells you the officer has the information.
DRC-05 is an order that closes the case. It is issued when you pay after a notice, within the time allowed (rule 142(3)): within 30 days of the SCN under sections 73 and 74, or within 60 days under section 74A. It is also used when you pay within seven days of a notice for goods detained in transit (section 129).
Our reading: DRC-04 and DRC-05 are issued by the officer. You do not file them.
How to check or download a filed DRC-03
- Right after filing: download it from the link on the success screen.
- Later: go to Services, then User Services, then View My Submissions, and find the DRC-03 by its ARN.
- The money: your cash ledger or credit ledger shows the debit (Services, Ledgers).
- If you used it in DRC-03A: DRC-03 Register under User Services shows the balance left.
Mistakes to avoid, and what you cannot undo
- No edit after filing. The GSTN manual gives no option to edit or withdraw a filed DRC-03. Check the cause, section, year, period and amounts before you sign.
- Wrong route for a demand order. Pay a demand order through Payment towards demand. If you already used DRC-03, file DRC-03A.
- Interest left out. If tax was late, interest is part of what you owe. A payment without interest can still lead to a notice for the interest.
- Wrong head. Paying CGST when you owed IGST does not settle the IGST. If the money is still in your cash ledger, it can be moved with Form PMT-09 before you file.
- Penalty paid in ITC. The portal will not take it. Interest and penalty must come from the cash ledger.
Frequently asked questions
What is DRC-03 in GST?
DRC-03 is the GST form to pay tax, interest or penalty outside your return and tell the officer you paid. You file it on the GST portal under Services, User Services, My Applications.
What is the full form of DRC-03?
The DRC forms come from the "Demands and Recovery" chapter of the CGST Rules, so DRC stands for demand and recovery. DRC-03 is the third form in that set: the intimation of payment.
How to file DRC-03 on the GST portal?
Log in, go to Services, User Services, My Applications, choose "Intimation of Voluntary Payment - DRC-03" and click New Application. Choose the cause, section and period, enter the amounts, pay from the cash or credit ledger, and file with DSC or EVC.
Can I pay DRC-03 through ITC?
Yes, for the tax part, if your credit ledger has enough balance. Interest and penalty must be paid from the cash ledger.
What is DRC-03A in GST?
DRC-03A links a payment made through DRC-03 to a demand order (such as DRC-07), so the demand shows as paid in your liability register. It came in by Notification 12/2024-Central Tax of 10 July 2024.
What is the difference between DRC-03 and DRC-03A?
DRC-03 is the payment and its intimation. DRC-03A does not pay anything: it only links a DRC-03 you already filed to a demand order.
Which section to choose in DRC-03 for voluntary payment?
With no fraud, choose section 73(5) for tax of FY 2023-24 or earlier and section 74A(8) for FY 2024-25 onwards. With fraud or suppression, it is section 74(5) or 74A(9), with a 15% penalty.
Is there a penalty if I pay through DRC-03 before a notice?
Not if there was no fraud: you pay tax and interest only. With fraud or suppression, the penalty is 15% of the tax.
How to pay interest through DRC-03?
Enter the interest in the interest column for the right head, and pay it from the cash ledger. The portal lets you enter more than the amount it shows.
How to file DRC-03 after payment?
In DRC-03 you choose the amounts first, then pay from the ledgers in the same form. If your cash ledger is short, create a challan from the form, pay it, and continue to file. Money already in your cash ledger can be used directly.
How to check a filed DRC-03 on the GST portal?
Download it from the success screen right after filing. Later, look under Services, User Services, View My Submissions, using the ARN.
Can DRC-03 be revised or cancelled?
The GST portal manual gives no option to edit or withdraw a filed DRC-03. If you paid a demand through DRC-03 by mistake, file DRC-03A to link it to the demand.
What is the last date to file DRC-03?
There is no fixed monthly date. To avoid a penalty, pay before a notice, or within 30 days of an SCN (60 days for FY 2024-25 onwards). Interest keeps running until you pay.
What is DRC-04 and DRC-05 in GST?
DRC-04 is the acknowledgement of a payment you made before a notice. DRC-05 is the order that closes the case when you pay within the time allowed after a notice.
When should I pay DRC-03 for the annual return?
After you file GSTR-9. The GST portal gives the DRC-03 link after filing, and you choose the cause "Annual return".
Hinglish mein sawaal
DRC-03 challan kaha se niklega?
DRC-03 form ke andar hi. Services, User Services, My Applications mein DRC-03 kholiye, amount bhariye, Proceed to pay par click kijiye. Cash ledger mein paisa kam ho to wahin Create challan ka button milega.
DRC-03 ITC se bhar sakte hain?
Tax wala hissa credit ledger (ITC) se bhar sakte hain. Interest aur penalty sirf cash ledger se jaati hai.
