Interest on tax paid in drc 03 via ITC

This discussion explores whether interest is applicable when tax short-paid in GSTR-3B is later settled via DRC-03 using eligible Input Tax Credit (ITC). While one view suggests no interest applies if ITC is readily available, the other perspective from a proper officer indicates interest is always applicable when using DRC-03, regardless of payment method. The user is seeking legal provisions to support the contention that interest should not be charged when ITC is used for settlement.