Why DRC-03 Payment Is Not Automatically Considered and How DRC-03A Regularises It. 1. Introduction. The GSTN advisory dated ...

GSTN has resolved a long-standing issue that forced taxpayers into double GST payment while filing appeals. The DRC-03A form ...

GSTN has resolved a long-standing issue where taxpayers faced double GST payments when filing appeals. The new GST DRC-03A ...

The Goods and Services Tax Network (GSTN) has introduced Form GST DRC-03A on the GST portal to assist taxpayers in managing their tax demands more efficiently. This new tool is specifically designed ...

GSTN clarifies how to account for payments during investigations when filing appeals. Link payments made via Form GST DRC-03 ...

The Court examined a challenge to an assessment order involving ITC reversal and interest liability. It held that failure to exercise statutory options for reduced penalty justified dismissal of the ...