Can I utilize the balance of Electronic Credit Ledger for payment of CGST /SGST/IGST for additional tax liability for Annual Return by DRC 03
Please advise
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Quick Summary
This discussion explores whether the balance in an Electronic Credit Ledger can be used to pay CGST/SGST/IGST for additional tax liabilities declared in an Annual Return via Form DRC-03. While legally possible in some contexts, specific instructions for annual returns suggest that only cash payments are permitted for this purpose. DRC-03 is generally considered a voluntary payment mechanism for liabilities arising from notices or assessments.