GST-DRC--3

When filing a GST DRC-03 form under Section 73, a key question arises regarding payment methods. While payments for tax dues can generally be made using either the electronic credit ledger or the electronic cash ledger, specific rules apply to interest and penalties. These must be paid exclusively through the cash ledger, as input tax credit (ITC) cannot be utilised for such charges. The system typically prevents ITC utilisation for these items, enforcing cash payments.