Reporting of Interest payable in GSTR9

[Ashiesh Prremji]

Dear Sir,

Clarification required on reporting of Interest liability in Table 9 & Table 14 of Annual Return which earlier not paid in 3B or we have to pay Interest directly through DRC-03.

Thanks for your attention!

[Ashiesh Prremji]

Please suggest....

AI Summary

Reporting interest liability: whether to disclose in annual return or pay separately through assessment payment form. Clarification sought whether interest liabilities omitted from earlier periodic GST returns must be reported in the Annual Return's interest schedules (Tables 9 and 14 of GSTR 9) or paid directly through the prescribed arrears/payment form (DRC 03) to regularise unpaid interest.