GST on CST collection aganiest non submission of C Form

This discussion addresses whether GST is applicable when customers are charged for not submitting C Forms, especially for transactions originally made under the CST regime. While CST is now part of GST, advice suggests declaring and paying the amount via DRC-03. However, some argue that GST shouldn't apply as it would be a tax on tax, suggesting a commercial debit note might suffice. Clarification on relevant law provisions or judgments is sought.