DRC-03 is a form under the GST law that is required to be filed for voluntary tax payments towards demand or tax shortfall noticed later on after the time limit to file returns of a financial year expires.
source https://www.caclubindia.com/articles/drc-03-gst-48133.asp
source https://www.caclubindia.com/articles/drc-03-gst-48133.asp
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