
Voluntary Payment of GST
Payment of GST on a voluntary basis is a facility that is provided to the taxpayers to make payment under Section 73 or 74 of the CGST Act, 2017. This payment has to be made within 30 days of issuance of Show Cause Notice (SCN). Voluntary payment of GST can also be made by taxpayers before issuing an SCN.Time Line of Voluntary Payment
Voluntary payment can be made before issuing the notice under Section 73 or 74 of the CGST Act 2017, or it can be made within 30 days of issue of show cause notice. A taxpayer cannot make voluntary payment after 30 days of issue of SCN.Prerequisites to Make Voluntary Payment
The following are the prerequisites required to make a voluntary payment of GST.- The Show Cause Notice under the determination of tax should not have been issued.
- Payment cannot be made after 30 days after issuing the SCN.
Voluntary Payment - Before Issuance of Show Cause Notice
Here are the steps to make payment against the liability of tax based on the self-assessment before issuance of SCN or within 30 days of SCN under the determination of tax. Step 1: Login to the official portal The taxpayer has to log in to the official website of the GST portal. Step 2: Enter the Details Once the GST portal is displayed, the taxpayer has to enter the details. Step 3: Click on My Applications After entering all the details, the taxpayer has to click on the 'Services' tab, select 'User Services' and then click on 'My Applications' command.

- For Voluntary Payment, the payment date is auto-populated and cannot be edited.
- For SCN, select the Manual Entry from the SCN Reference Number drop-down list. Then select SCN Issue Date using the calendar.


- For filing with the DSC, the certificate has to be selected and then click on the 'Sign' button.
- For filing with the EVC, enter the OTP that is sent to the e-mail and mobile number of the Authorized Signatory that is registered at the GST portal and then click the 'Validate OTP' button.

After Generation of Payment Reference Number
Step 1: Login to the official portal The taxpayer has to log in to the official website of the GST portal. Step 2: Enter the Details Once the GST portal is displayed, the taxpayer has to enter the details. Step 3: Click on My Applications After entering all the details, the taxpayer has to click on the 'Services' tab, select 'User Services' and then click on 'My Applications' command. Step 4: Select the Intimation of Voluntary Payment The taxpayer has to select the 'Intimation of Voluntary Payment - DRC - 03 from the Application Type drop-down list. Step 5: Click on New Application The taxpayer has to click on the 'New Application' option. The intimation of payment made voluntarily or made against the Show Cause Notice (SCN) page is displayed. Step 6: Enter the PRN If the entered PRN is already utilized, then the system displays an error message to the taxpayer and an unutilized PRN has to be entered. If the entered PRN is unutilized, then the system auto-populates the screens with the payment details where the taxpayer can either file using the form with DSC/ EVC. The taxpayer has to select 'Yes' for 'Have you Made the Payment Option'. Step 7: Enter the PRN In the 'Payment Reference Number' field, enter the PRN that is generated after making the payment. If PRN is not available, the taxpayer has to click on the 'Services' tab, 'Ledgers' option and then click on 'Electronic Liability Register'.

- For filing with the DSC, the certificate has to be selected and then click on the 'Sign' button.
- For filing with the EVC, enter the OTP that is sent to the e-mail and mobile number of the Authorized Signatory that is registered at the GST portal and then click the 'Validate OTP' button.
With Payment Reference Number Generation - After 30 Days
Step 1: Login to the official portal The taxpayer has to log in to the official website of the GST portal. Step 2: Enter the Details Once the GST portal is displayed, the taxpayer has to enter the details. Step 3: Click on My Applications After entering all the details, the taxpayer has to click on the 'Services' tab, select 'User Services' and then click on 'My Applications' command. Step 4: Select the Intimation of Voluntary Payment The taxpayer has to select the 'Intimation of Voluntary Payment - DRC - 03 from the Application Type drop-down list.
- For Voluntary Payment, the payment date is auto-populated and cannot be edited.
- For SCN, select the Manual Entry from the SCN Reference Number drop-down list. Then select SCN Issue Date using the calendar.

- For filing with the DSC, the certificate has to be selected and then click on the 'Sign' button.
- For filing with the EVC, enter the OTP that is sent to the e-mail and mobile number of the Authorized Signatory that is registered at the GST portal and then click the 'Validate OTP' button.
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