DRC-03 is a voluntary tax payment form that allows a taxpayer to pay their tax by voluntarily increasing their responsibility or responding to a show-cause notice (SCN) issued by the GST department.

The Central Board of Indirect Taxes and Customs vide a notification dated 1st December 2021 has issued the Central Goods and Services Tax (Ninth Amendment) Rules, 2021. The Central Goods and Services Tax (Ninth Amendment) Rules, 2021 has revised the FORM GST DRC-03.

Revised FORM GST DRC-03 shall now be used for the Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement. The present article briefly explains the said amendment rules.