TaxTMI 
TaxTMI 
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?
ANNUAL RETURN GSTR-9
09 Jun 2024 
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Electronic Credit Ledger usage can discharge additional GSTR 9 liabilities despite form instruction; consider voluntary payment or legal challenge.
Whether additional tax liabilities disclosed in the annual return may be paid from the electronic credit ledger despite Instruction No. 9 requiring DRC 03 debiting the electronic cash ledger. The form instruction is inconsistent with statutory settlement mechanisms that permit use of credit balances, creating an internal conflict that may warrant amendment or an ultra vires challenge. Practical options include voluntary payment before filing GSTR 9 or relying on the credit ledger where statutory provisions allow settlement. (AI Summary)
Whether additional tax liabilities disclosed in the annual return may be paid from the electronic credit ledger despite Instruction No. 9 requiring DRC 03 debiting the electronic cash ledger. The form instruction is inconsistent with statutory settlement mechanisms that permit use of credit balances, creating an internal conflict that may warrant amendment or an ultra vires challenge. Practical options include voluntary payment before filing GSTR 9 or relying on the credit ledger where statutory provisions allow settlement. (AI Summary)