A long-standing issue raised by GST-registered taxpayers has been addressed by the Goods and Services Tax Network (GSTN). The issue was that any payment made through Form GST DRC-03 wasn’t ...

GSTAT held that a taxpayer’s ITC reversal cannot be rejected merely because Column 8 of Form GST DRC-03 does not contain a reason.

Delhi HC declines GST refund after finding coercion over DRC-03 payment involved disputed facts and directs petitioner to alternative remedy.