14 December 2019
1) outward taxable supply & tax not declared in 3b for the FY 2017-18 & 2018-19.
2) Tax thereon paid from Cash ledger through DRC 03 on 19/04/2019 with interest ( Cause of payment : Voluntary U/s 73(5))
Now in GSTR-9 above outward supply & tax shown in GSTR-9 as under : (a)outwards supply shown in Table -4 (b) Tax liabilities increased in Table -9.
My Query : ABOVE TAX PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) BEFORE FILING OF GSTR-9. BUT WHEN I WILL FILED MY GSTR-9 TAX LIABILITIES WILL CREATE THROUGH GSTR-9 AND SAME HAS TO PAY THROUGH DRC 03 UNDER CAUSE ANNUAL RETURN U/S. 73(5). CAN I ADJUST PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) AGAINST GSTR-9 TAX LIABILITIES ?
15 December 2019
DRC-03 could be done anytime either before filing of GSTR-9 or after it. So you have done the best and declare d all your liabilities in 9 so no need to worry.
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