Analysis of ITC utilization in DRC-03 for GSTR 9 & 9C

CA Akshay Hiregange , Last updated: 22 December 2020  
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We are at the fag end of filing the annual return and audit certification (GSTR 9 9C) For FY 2018-19 (courtesy of multiple extensions) i.e., on 31st December 2020. Taxpayers have an option to pay additional liability not declared in GSTR-1 or GSTR-3B, in GSTR-9 through Form DRC-03 based on para

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Published by

CA Akshay Hiregange
(Partner - Audit & Assistance)
Category GST   Report

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