DRC 03

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Can I utilize the balance of Electronic Credit Ledger for payment of CGST /SGST/IGST for additional tax liability for Annual Return by DRC 03

Please advise
Replies (2)

Legally you can but there is a restriction in instruction to Annual return forming part of rules that only cash payment can be done.

Take proper opinion

DRC 03 is voluntary payment against DRC 01and other notices issued by authourity.


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