DRC-03 and Annual Return

MR.A having turnover of 1.1Cr but paid only tax on 10 lakh for the FY 18-19.............he neither show Any turnover/tax liability in 3B or GSTR-1 .. ..So Currently he required to be pay tax through Annual Return and DRC-03 ? if yes then while payment throught Annual return and DRC-03 ...liability is beneficial to be paid through DRC-03 selection Annual return option or Voluntary basis ..Because if you select DRC-03 with Annual return you are required to utilised only electronic cash ledger ......But client wants to utilise both Credit ledger and Cash ledger ..Suggest which ledger shall be utilise for the payment of tax through DRC-03