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Liability set off confusion

RAKESH KUMAR (89 Points)

29 January 2020

R/ Sir I set off my GST liability arisen in GST R9 with credit ledger as shown in DRC 03

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Anup Agarwal (1184 Points)
Replied 29 January 2020

You can not make payment from ITC for liability arose into GSTR-9.
however you could make voluntary payment through ITC in form DRC-03 before filing of DRC-03

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 30 January 2020

You cannot payoff/Set-off liability arising in annual return from your Credit Ledger. you can only set-off your liability from Cash Ledger by filing DRC 03 (Refer Notification 74/2018 CT)