Annual return liability

The same has clarified through press release issued in first week of August or July 2019. Where is has been clarified that the liability need to be paid in only. However, DRC-03 allow to set off liability through ITC. Hence, many companies have adjusted their huge liabilities through ITC only.

Thanks Nilkesh ji, but discharging through itc is an offense in the light of the press release discussed by you. which is liable to be reverse and paid through cash only.
pls eleborate it

Form DRC03 is filed for making a voluntary payment of outstanding liabilities u/s 73 &74 CGST Act. All payments need to be made either from ITC available in the Electronic Credit Ledger or cash balance available in the Electronic Cash Leger. But in the case of interest and penalties ITC utilisation is not available. It has to be compulsorily paid in cash.