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TMI BlogANNUAL RETURN GSTR-9X X X X Extracts X X X X X X X X Extracts X X X X ..... ANNUAL RETURN GSTR-9 X X X X Extracts X X X X X X X X Extracts X X X X ..... n GSTR-9 say that the additional liability should be paid through DRC-03 form by debiting the electroninc cash ledger. My query is that can a taxpayer not use his electronic credit ledger to settle th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e additional liability which come to notice at the end of the return? Reply By RaamSrinivasan Kalpathi: The Reply: The Annual Return was originally envisaged as a compilation of GSTR-3B Returns for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that specific year. This was later amended to incorporate any corrections in the monthly returns which were filed. The instruction no. 9 was unfortunately not amended in line with para 4 of the instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions. This needs to be suitably amended as both Sec. 49, Sec. 73 and Sec. 74 r.w.r 86 allows settlement of any tax liability through Electronic Credit Ledger. Till such time one has to live this per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versity. Reply By Padmanathan Kollengode: The Reply: Instruction to the form may be part of rules and hence, subordinate legislation. So, one can explore the possibility of challenging the same as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltra vires the provisions of section 49 of the Act. Practically, you can pay the additional liability as 'voluntary payment' before filing GSTR-9. Reply By Shilpi Jain: The Reply: Agree wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Mr. Padmanathan. Can be paid through ITC. X X X X Extracts X X X X X X X X Extracts X X X X
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