https://www.taxtmi.com/forum/issue?id=116882 Additional liabilities shown in FORM DRC 03 for Annual Return are generally payable from the electronic cash ledger as per the notification, but where the liability arises from ineligible or disallowed Input Tax Credit the form and practice permit payment from the electronic credit ledger; Board circulars allowing credit ledger use for certain non standard purposes support that position notwithstanding statutory provisions treating claimed credit as provisional and limiting ITC use to output tax. en-us Mon, 30 Nov 2020 20:31:07 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116882 Additional liabilities shown in FORM DRC 03 for Annual Return are generally payable from the electronic cash ledger as per the notification, but where the liability arises from ineligible or disallowed Input Tax Credit the form and practice permit payment from the electronic credit ledger; Board circulars allowing credit ledger use for certain non standard purposes support that position notwithstanding statutory provisions treating claimed credit as provisional and limiting ITC use to output tax. Discussion-Forum GST Mon, 30 Nov 2020 20:31:07 +0530 https://www.taxtmi.com/forum/issue?id=116882