Reverse Charge on Freight of FY 17-18

Bhavik Sankhla (nil) (54 Points)

19 July 2019  
Rcm on freight has been not paid of FY 17 -18 nor paid as of now. But now what to do at the time of filing annual return?
Whether to pay using DRC 03 along with interest( no itc allowed) or to pay in current GSTR 3B of upcoming month and claim itc.