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Payment through DRC3
Can we make payment of liability raised in GSTR9C by using ITC balance in DRC3
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All the payments in Form DRC-03 need to be made either from input tax credit available in electronic credit ledger or cash balance available in the electronic cash ledger. But, in case of interest and penalties ITC utilisation is not available. It has to be compulsorily paid in cash.
But as per instructions given in GSTR9 and GSTR9C, payment should be made in cash only through DRC3
Liability arising due to annual return has to paid in cash only
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