I know you all are busy in the Audit but this is very Important

A client has filed GST returns for the past four years but has not paid any GST, despite income tax data showing related payments. The user is seeking guidance on how to rectify this situation, including whether interest is applicable if they have sufficient Input Tax Credit (ITC) available and if an annual return can be filed before paying the tax via DRC-03. The response suggests that while interest might not apply if ITC covers the liability, penalties under Section 73 could be a concern if GST isn't paid.