GST Annual Return

how to make payment of short tax paid as per annual return.
Replies (6)
Quick Summary
If you've found a shortfall in tax paid on your GST Annual Return, you'll need to use Form DRC-03 to make the payment. This form allows you to settle your tax liability, specifically under Section 73(5) of the GST Act. Ensure you complete this process correctly to remain compliant.

Use form DRC-03 to make payment of tax liability.
Yes you have to use Challan DRC 03 for payment of tax liability.
DCR 03 FOR ANNUAL RETURN
Under which section
Under section 73(5)

You can make payment under section 73(5)

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