Taxabilty in GST should be on basis of GSTR 3B or GSTR 9

What is role of GSTR9C w.r.t to above forms
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Quick Summary
This discussion clarifies that GST taxability is determined by business activity and discharged via GSTR 3B. Any unpaid liabilities identified later can be disclosed and settled in GSTR 9 using DRC-03. The role of GSTR 9C has shifted from auditor recommendation to self-certification, similar to GSTR 9, especially from FY 2020-21 onwards. Interest will apply to delayed tax payments based on the time of supply.

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. 

Thanks Sir

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