Features of Making Payment on a Voluntary Basis on GST Portal

Features of Making Payment on a Voluntary Basis on GST Portal

What do you mean by Voluntary Payment on GST Portal?

As per the CGST Act 2017, Voluntary Payment refers to the service offered by the government to the taxpayers. Under this facility, the taxpayers gets an advantage of paying their taxes under section 73 or 74. 

Voluntary payments on GST Portal have some necessary conditions to be taken care of. There are two different situations in which the taxpayers can process the payments. 

Situation 1: 

Payment on Voluntary basis on GST Portal before the issuance of SCN (Show Case Notice):

  • If the taxpayers are issued with the ShowCase Notice then they are easily eligible for the Voluntary Payment.

Situation 2: 

Payment on Voluntary basis on GST Portal after the issuance of ShowCase Notice:

  • If the taxpayers are issued with the ShowCase Notice then they have the eligibility of making the payment within the 30 days starting from the day the SCN is issue to them. If you exceed 30 days after the issuance of the SCN, you will not be able to make the voluntary payments further.

Voluntary payment can be used for paying GST as well as filing the GST returns. In case you want GST Registration Online or file a GST return you must visit the official website of Legal Salaah. 

Also, for making the payment on a voluntary basis you are required to fill an important form on the GST portal. The form that must be filled is termed as Form GST DRC-03. For all the information regarding Form GST DRC-03, continue reading the article.

What do you know about the Form GST DRC-03?

Voluntary Payment can only be made through the Form GST DRC-03. This form is available on the GST Portal and is used by the taxpayers for making the payments related to GST returns, Annual Returns, Auditing, SCN, etc. 

The Form GST DRC-03 is the form that the taxpayers used for the settlement of their taxes. By using this form the taxpayers gets the privilege of paying off their taxes. All the eligible tax payers can visit the GST Portal and apply easily for the Form GST DRC-03. 

Important Characteristics that must be known to all the taxpayers for making the Voluntary Payment on GST Portal 

For making the Voluntary Payments on the GST Portal, you have to fill the Form GST DRC-03. Also, you should have knowledge of the features that are mentioned below:

  • Payment on a Voluntary Basis using GST Portal: All the taxpayers are provided with the opportunity for paying their taxes on a voluntary basis. For proceeding with the voluntary payments, the taxpayers have to visit the GST portal and fill the Form GST DRC-03

As per the CGST Act 2017, the taxpayers gets the above-mentioned facility under section 73 0r 74. For filling the Form GSTDRC-03, follow the below-mentioned steps:

  1. Visit the GST portal and log in there.
  2. Look for the Services option and click on it.
  3. After that, click on the “User Services” and then look for the “My Applications” option.
  4. Once you are in the “My Application” option, scroll the list and select “Intimation of Voluntary Payment – DRC -03”. 
  • Reasons for opt the Voluntary Payment:  There is no such specific reason for choosing the Voluntary Payment option. It can be used for any purpose such as Auditing, SCN, Statement of Reconciliation, Investigation, etc.
  • Required Time for creating the Voluntary Payment: The taxpayer can create a voluntary payment for paying their ascertained liability or in case the tax authorities have issued an SCN (Shoe Case Notice). As per the CGST Act 2017, the following circumstances may be considered to be the necessary time when the Voluntary Payment needs to be created under section 73 0r 74. 

In case the Voluntary payment is taking place due to the issuance of ShowCase notice, then the taxpayers must consider both the situations that are already discussed above.

Restrictions for the payments done in parts: There is a strict restriction regarding the partial payments. The GST Portal does not allow the payments in parts of the numbers that are mentioned in the ShowCase Notice.

The Draft Application of DRC 03 should be saved: The taxpayers have the privilege to save the draft application for the intimation of the payment on a voluntary basis for up to 15 days. This draft that is saved by the taxpayers will be purged. 

If anyone wants to see the saved draft application, then follow the below-mentioned steps:

  • Visit the GST portal.
  • Go to the “Services” option and then click on the “User Services” option.
  • Scroll down and select the “My Saved Application possibility”. 
  • Making use of the Payment Reference Number: If the taxpayers have paid the taxes and received the Payment Reference Number (PRN) without filling the application Form GST DRC-03, then the taxpayers are required to choose the application existing in the “My Saved Applications”. The available form in the “My Saved Applications” must be filled with the existing PRN number. 

In case, if more than 15 days are passed after filling the form, then the taxpayers will have to fill all the details again. Moreover, for filling the form again, you can use the generated PRN number.

  • Form Kind GST DRC-03 needs to be filed: It is necessary for the Taxpayers to file the Form Kind GST DRC-03. The taxpayers can use DSC or EVC, as per the requirement of the case, for filing the Form GST DRC-03.  After the taxpayers have filed the form the status of the form will now be “Pending for Approval by Tax Officer”. 

Also, you should know that the taxpayers do not need any approval from the tax officers for filing the earlier application, on the contrary, if another payment on a voluntary basis is made through the Form Kind GST DRC-03.

Tax Officials Affirmations:  

After filing the Form GST DRC-03, the taxpayers will be issued an Acknowledgement in the Form GST DRC-04. This Form is all about the Acknowledgement of Acceptance of Voluntary Payment. The taxpayers can easily proceed with other voluntary payments if the tax officers have not completed the acknowledgment issuance


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