ANNUAL RETURN GSTR-9

[Sudhir Kumar]

Instruction no. 9 of annual return 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 the additional liability which come to notice at the end of the return?

AI Summary

Taxpayers Question Use of Electronic Credit Ledger for GSTR-9 Liabilities; Potential Misalignment with Sections 49, 73, 74 A query was raised regarding whether a taxpayer can use their electronic credit ledger to settle additional liabilities identified when filing the GSTR-9 annual return, instead of using the electronic cash ledger as instructed by Instruction No. 9. One response highlighted that the instruction needs amendment to align with Sections 49, 73, and 74, which allow using the Electronic Credit Ledger for tax liabilities. Another suggested challenging the instruction as ultra vires to Section 49, while a third agreed that the liability could be settled through Input Tax Credit (ITC) before filing GSTR-9.