ACKNOWLDEGDGEMENT OF VOLUNTARY PAYMENT BY TAX PAYER - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

9. ACKNOWLDEGDGEMENT OF VOLUNTARY PAYMENT BY TAX PAYER Whenever any person makes payment of dues and informs in FORM GST DRC-03 , the Proper Officer shall issue an acknowledgement accepting the payment in FORM GST DRC-04 prescribed in Rule 142(2) of CGST Rules, 2017. If only partial payment of the amount payable, communicated in FORM GST DRC-01A , is made then such person chargeable for non-payment of tax shall make his submission in Part B of FORM GST DRC-01A , mentioned above.