https://www.taxtmi.com/forum/issue?id=117320 Notification No.74/18 CT requires that additional liability declared in the annual return and paid through FORM DRC-03 be paid from the electronic cash ledger, thereby restricting use of the electronic credit ledger for such annual return liabilities. Practitioners advise voluntary earlier payment (for example via regular returns) using available credit while paying interest in cash to avoid interest, penalty or department action; some note a possible legal challenge to the notification based on general payment provisions, but challengeability is uncertain. en-us Tue, 29 Jun 2021 18:55:11 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117320 Notification No.74/18 CT requires that additional liability declared in the annual return and paid through FORM DRC-03 be paid from the electronic cash ledger, thereby restricting use of the electronic credit ledger for such annual return liabilities. Practitioners advise voluntary earlier payment (for example via regular returns) using available credit while paying interest in cash to avoid interest, penalty or department action; some note a possible legal challenge to the notification based on general payment provisions, but challengeability is uncertain. Discussion-Forum GST Tue, 29 Jun 2021 18:55:11 +0530 https://www.taxtmi.com/forum/issue?id=117320