GSTR-9 & DRC-03
This query is : Resolved
14 December 2019
1) outward taxable supply & tax not declared in 3b for the FY 2017-18 & 2018-19.
2) Tax thereon paid from Cash ledger through DRC 03 on 19/04/2019 with interest ( Cause of payment : Voluntary U/s 73(5))
Now in GSTR-9 above outward supply & tax shown in GSTR-9 as under :
(a)outwards supply shown in Table -4 (b) Tax liabilities increased in Table -9.
My Query : ABOVE TAX PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) BEFORE FILING OF GSTR-9. BUT WHEN I WILL FILED MY GSTR-9 TAX LIABILITIES WILL CREATE THROUGH GSTR-9 AND SAME HAS TO PAY THROUGH DRC 03 UNDER CAUSE ANNUAL RETURN U/S. 73(5). CAN I ADJUST PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) AGAINST GSTR-9 TAX LIABILITIES ?
1) outward taxable supply & tax not declared in 3b for the FY 2017-18 & 2018-19.
2) Tax thereon paid from Cash ledger through DRC 03 on 19/04/2019 with interest ( Cause of payment : Voluntary U/s 73(5))
Now in GSTR-9 above outward supply & tax shown in GSTR-9 as under :
(a)outwards supply shown in Table -4 (b) Tax liabilities increased in Table -9.
My Query : ABOVE TAX PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) BEFORE FILING OF GSTR-9. BUT WHEN I WILL FILED MY GSTR-9 TAX LIABILITIES WILL CREATE THROUGH GSTR-9 AND SAME HAS TO PAY THROUGH DRC 03 UNDER CAUSE ANNUAL RETURN U/S. 73(5). CAN I ADJUST PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) AGAINST GSTR-9 TAX LIABILITIES ?
15 December 2019
DRC-03 could be done anytime either before filing of GSTR-9 or after it. So you have done the best and declare d all your liabilities in 9 so no need to worry.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN REDEVELOPED FLAT
- REGARDING ITR FILING QUESTION
- Requirement under FEMA &RBI
- CLOSING STOCK QUERY
- Gst reverse charge mechanism to be claimed in the month of payment
- Rent claimed on building given on permissive possession basis
- Itr processing refund
- Multiple payment of self assessment tax for A Y 2025-2026
- Missed TDS
- CASH GIFT FROM BLOOD RELATIVE
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
