It is observed that there is large pendency of about 80,000 DRC-03, in the Zone awaiting closure. Time limit under Section 73 of CGST Act to verify all pending DRC-03 for 2018-19 is approaching fast. It is learnt that the jurisdictional Range Officers are experiencing difficulties in disposing the DRCs. It is learnt that most of the time they have no idea about the source of payments as the taxpayers invariably mention ‘Voluntary Payment’ as the reason for payment.
