Excess turnover tax pay only or interest include

This discussion addresses a registered composite scheme dealer who has an excess turnover of Rs. 10 lacs shown in their FY 21-22 returns. The key questions are whether the excess turnover payment made via DRC-03 should include interest, and what is the correct nature of payment for the challan. It clarifies that interest on delay is applicable even for voluntary payments, and touches upon the potential applicability of Sections 73 or 74 of the GST Act.