Disclosure of drc-03 under annual return

A client had erroneously claimed ITC not available during FY 17-18 and the same had not been reversed in subsequent 3B returns. Now while filing GSTR-9, client has made cash payment of the same along with interest and filed DRC-03 also. My query is where to disclose such ITC not available and paid through DRC under the Annual return? Is there any disclosure requirement? Also the interest amount shall be disclosed under table 9? Because table 14 asks for Interest liability due to Transactions declared in the returns of subsequent FY and this wasn’t disclosed anywhere.

Replies (1)
Due date for filing FORM GSTR-3B for the month of July 2019 has been extended to 22.08.2019. Notification awaited.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details