1|Page

केन्द्रीय कर अधीक्षक का कायाालय, तेनाली जीएसटी रें ज:

19-15-47, तीसरी मंजजल, साईबाबा मंदिर के सामने, बोस रोड, तेनाली-522201
OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX
TENALI GST RANGE: 19-15-47,3rd FLOOR, OPP SAIBABA TEMPLE,
BOSE ROAD, TENALI-522201
Email Id: tenaligstrange@gmail.com Tel No: 08644-222211

MOST URGENT/ TOP PRIORITY

DIN-20230755YK000000B4D0

O.C. No. 148 /2023. Dt: 12.07.2023.

To
M/s. A KANAKA RATNAM CONTRACTORS
GSTIN 37AAHFA8272H1Z8
14-8-10/1,,,Ponnuruvari Street, Morrispet,Tenali,Guntur,522202

Sub:- Verification of payment made by you by way of DRC-03-reg.

****
Gentlemen,

Please refer to the above mentioned subject. In this regard, you are requested to
submit the details/supporting documents for which the payment has been made under
the following DRC-03 challans, to this Office within a week from the date of receipt of
this letter.

CRN CRN Date Cause of Amt F.Y.

payment
AD3706230 30-06-2023 Annual return 1618 2020-2021
11929U
AD3706230 30-06-2023 Voluntary 23082 2018-2019
12234G
AD3706230 30-06-2023 Voluntary 30176 2019-2020
12161L

Whereas as envisaged under the law Voluntary Payment (Payments through

Form GST DRC-03) made by you on the GST Portal, may be on the following scenarios
(not exhaustive) i.e., for any causes like Audit, Investigation, Voluntary Payment, SCN,
Annual Return, Reconciliation Statement or Others like difference between GSTR -1
and GSTR-3B etc.

Such Payment can also be voluntarily made by taxpayer for a self-ascertained

liability or in response to the show cause notice (SCN) raised by the tax authorities, u/s
73 or 74 of the CGST Act, 2017, within 30 days of issuance of SCN or even before
issuance of the SCN.

The above facility is given to taxpayers to make payment on voluntary basis,

through Form GST DRC-03 (refer Rule 142(2) or 142(3) of the CGST Rules, 2017). After
filing DRC-03 by you, the DRC-03 is displayed on the dashboard of the undersigned,
who in turn verifies himself or re-assigns to the proper officer depending upon monetary
limit, since the verification of DRC-03 falls in the ambit of adjudication and it is
mandatory that the Jurisdictional Range Office should check and verify the details
available.
 2|Page

Since the verification of DRC-03 falls in the ambit of adjudication, the verification
process is to be approved by the proper officer for adjudication depending upon
monetary limit enumerated in Board’s Circular no. 3/3/2017 dated 05.07.2017 and
Circular no. 31/05/2018 dated 09.02.2018. Unless the voluntary payment made by you
is not processed by the competent authority depending on the monetary limits as
envisaged in the said circulars for the purpose of adjudication, the voluntary payment
made in GSTN in form DRC-03, will not be adjudged against the short payment/non-
payment etc., noticed either by you or Department and failing which normal course of
action will be initiated by the Department under section 73/74 ibid for recovery of
interest and mandatory penalties and the benefit of reduced penalties or no penalties
as envisaged under Section 73 and 74 as the case may be, will not be available to you.

In view of the above legal provision, you are requested to furnish the information
pertaining to the details mentioned in the above table, either in person or through email,
giving cogent reasons as to why short payment, reversal of irregular credit, or payment,
interest etc., were made in Form DRC-3, so as to enable this office for issuance of
acknowledgment timely in DRC4/5 as the case may be. In case the payments pertain to
audit, anti evasion, or DGGI the process will be done by respective authorities to
complete the audit or investigation process as the case may be and acknowledgement
for receiving/adding the same against your liabilities will be given under Form DRC
04/05 by their vertical offices depending upon the reasons given by you along with
documentary proof.

Further you are also requested to deposit the interest accrued, if any on the above
said amount under the provisions of Section 50 of CGST Act, 2017 under intimation to
this office at the earliest in case if any, is required to be paid by you for availing of
reduced penalties as envisaged under S.74(6) or no penalties under Section 73(6).

Yours sincerely,

Sd/-

(CH. SRINIVASA RAO)

SUPERINTENDENT OF CGST
TENALI CGST RANGE
Ph: 8247831998