FORM GST DRC-04 - Electronic acknowledgement of the payment intimated
A DRC-03 payment intimation has been furnished and its acknowledgement must identify the exact amount and reason.
Responsible actor: The acknowledgement is made available electronically through the common portal. Provision: Rule 142(2), as amended 10 July 2024.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current demand/payment rules checked 21 October 2026, including July/November 2024 amendments. Worked January 2024 credit issue is FY 2023–24 under section 73; fictional August/September 2026 proceedings. Every reference is educational, unsigned and not a portal ARN.
Worked facts and completed entries
Branch A: the 20 August 2026 DRC-03 reports cash tax 5000 and interest 2249 under each of CGST/SGST, total 14498. The model acknowledgement dated 21 August records that payment and reason. It does not by itself accept the separate dispute over invoice tax never availed; Part C on 24 August addresses that submission.
Reference and identity
| Reference / date | ILLUSTRATION-DRC04-A-2026-0821 / 21 August 2026 |
|---|---|
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Tax period / financial year | January 2024 /2023–24 |
| DRC-03 ARN / date | ILLUSTRATION-DRC03-A-2026-0820 /20 August 2026 — not a portal ARN |
Acknowledgement paragraph
The payment intimated in the identified DRC-03 is acknowledged to the extent 14498 and for the stated reason of section 73(5) pre-notice payment of actual wrongly availed/utilised credit plus interest. Amounts are CGST tax 5000/interest 2249 and SGST tax 5000/interest 2249; all penalty/fee/other/IGST/Cess amounts are nil. This educational text is not an electronically generated acknowledgement.
Current acknowledgement paragraph and delivery
| Current paragraph | Payment made vide the identified application is acknowledged to the extent of the amount paid:14498. This educational model is not a portal-generated acknowledgement. |
|---|---|
| System generation / signature | Current prescribed DRC-04 is system generated and does not require signature. No officer signature/name/designation or seal is simulated. |
| Electronic delivery | Made available through the common portal under rule 142(2) |
| Amount still disputed separately | 11598 of the initial ascertainment is addressed by DRC-01A Part C, not adjudicated by this acknowledgement |
How this form moves the matter forward
- Match the DRC-03 reference/date, actual payment amount and cause.
- Retrieve the current electronically available DRC-04 and reconcile each tax head/component.
- Resolve any shortfall or contested ascertainment through its own Part B/Part C or notice process.
Evidence supporting these entries
- Actual DRC-03 and debit entries
- Electronic acknowledgement and amount reconciliation
- Separate Part B/Part C or shortfall proceeding, if any
Additional primary authority: Notification 12/2024-Central Tax,10 July 2024, paragraph 25, PDF page 10:electronic DRC-04 and new Part C; paragraph 45, PDF pages 37–39:substituted DRC-01A; paragraph 47, PDF pages 39–40:DRC-03 fields.
Additional primary authority: Notification 20/2024-Central Tax,8 October 2024, paragraph 13 and 21, PDF pages 2–3 and 9–10:rule 142 and DRC-01A section 74A changes effective 1 November 2024.
Additional primary authority: Government of West Bengal GST Policy Planning Unit, GST Updates July 2022, PDF page 3:Finance Act2022 section 116 amends notification 13/2017 to 18% for section 50(3), retrospectively 1 July 2017; pages 8–9:utilisation basis.
Period and legal consequences
The January 2022 blank says acknowledgement of acceptance and prints an officer block. Since July 2024, rule 142(2) provides for an electronically available acknowledgement. That current delivery and limited payment scope control; the model does not manufacture a signed acceptance or universal closure.
Primary source and exact locator
Official notified form source: PDF pages 42-42; printed pages 36-36.
CGST Act and government-hosted Act and Rules compilation - Rule 142(2), as amended 10 July 2024. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The acknowledgement is made available electronically through the common portal. A DRC-03 payment intimation has been furnished and its acknowledgement must identify the exact amount and reason.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual DRC-03 and debit entries; Electronic acknowledgement and amount reconciliation; Separate Part B/Part C or shortfall proceeding, if any.