Form GST DRC-03A solves this issue by letting taxpayers link their DRC-03 payments directly to a corresponding demand order, keeping the liability ledger accurate and up-to-date.

According to Priyal Shah, Partner, GST Advisory at NPV & Associates LLP, "Form GST DRC-03A, significantly enhances the taxpayer experience compared to Form GST DRC-03."

Shah highlights five key improvements:

• DRC-03A allows precise linking of payments to specific demand orders, improving accuracy in the liability ledger.

• This form lets a single DRC-03 payment cover multiple demand orders, or apply one demand order to multiple payments, easing the management of diverse GST obligations.

• By aligning payments accurately with demand orders, DRC-03A eliminates mismatches and ensures correct payment application.

• DRC-03A enables taxpayers to allocate payments against specific orders effectively, reducing their overall tax liability.

• With a clear guide on the GST portal, DRC-03A offers an improved user experience over the traditional DRC-03 form.

Sanjay A. Chhabria, IDT lead at Nexdigm, said, "The new Form DRC-03A is a trade facilitation measure introduced to help both the taxpayers as well as the Department to map the unsettled payments towards demands confirmed inter alia vide adjudication or appellate or rectification orders. The new facility will also help taxpayers intending to avail the benefit of amnesty scheme for FYs 2017-18, 2018-19 and 2019-20 to settle their unadjusted liabilities before making the requisite application."


Adjust Demand: Click on Adjustment of Demand. A page will open with multiple tables where you can update amounts for both cash and credit adjustments.

Verify and Submit: Review the details in Tables A, B, C, and D, then click Validate. Upload any supporting documents if needed.

Final Steps: Sign the form, either by DSC (Digital Signature Certificate) or EVC (Electronic Verification Code). Once filed, your adjustments will reflect in the liability ledger.