https://www.taxtmi.com/forum/issue?id=115760 DRC-03 payments for previously under-declared GST should be disclosed in the annual return for the relevant year (GSTR-9) and cannot be added to or amend past transactional returns (GSTR-1 or GSTR-3B); interest on the shortfall must be paid and penalties may be levied for non-declaration or delayed compliance. en-us Tue, 10 Dec 2019 15:36:19 +0530 Thu, 23 Jan 2025 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115760 DRC-03 payments for previously under-declared GST should be disclosed in the annual return for the relevant year (GSTR-9) and cannot be added to or amend past transactional returns (GSTR-1 or GSTR-3B); interest on the shortfall must be paid and penalties may be levied for non-declaration or delayed compliance. Discussion-Forum GST Tue, 10 Dec 2019 15:36:19 +0530 https://www.taxtmi.com/forum/issue?id=115760