Partner - Audit & Assistance
4825 Points
Joined December 2018
Taxability is based on the business activity. The liability is discharged through GSTR 3B.
If any liability remains unpaid on unidientified until GSTR 9, then can be disclosed in GSTR 9 and paid through DRC-03.
Earlier through GSTR-9C independent auditor used to recommend taxes (if any missed out), now (from FY 2020-21) as GSTR 9C is a self-certification process, it would be similar to GSTR 9C.
Interest would apply for delay in payment of taxes w.r.t time of supply.