GSTR-3B Liability

This discussion addresses how to settle outstanding GSTR-3B tax liabilities for the financial years 2018-19, 2019-20, and 2020-21, particularly for businesses with turnovers up to 1.5 Cr. It explores the possibility of using the DRC-03 form to pay the tax without incurring interest charges. The consensus is that interest is generally applicable on unpaid tax liabilities, and there are no specific exemptions mentioned for avoiding it in this scenario.