Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

GSTR-9 gst

254 views

Save Share

Sabita Sahoo

630 Points Posted on 09 June 2021

liability declared in GSTR9 and filed but tax not paid.Now can it be paid through DRC 03 using credit ledger as sufficient credit balance was available as on 31.3.19

Replies (4)

Quick Summary

This discussion addresses whether tax liability declared in GSTR-9 but not paid can be settled using Form DRC-03 with available credit ledger balance. While technically possible, the department may insist on cash payment due to specific instructions, potentially leading to litigation. The consensus is that payment via DRC-03 is permissible.

CA Altamush Zafar

GST Consultant

15986 Points Posted on 09 June 2021

You can but the department will insist on cash payment since instructions contains this clause that tax liability in GSTR-9 to be paid in cash. This can go into litigation