https://www.taxtmi.com/forum/issue?id=118128 Payment of tax under the reverse charge mechanism through GSTR-3B, when made voluntarily and not due to scrutiny or enforcement, satisfies compliance and preserves input tax credit; a second payment via DRC-03 for the same transaction is unnecessary, but rectification of returns is subject to procedural cut-offs and payment of interest under the Act for late discharge. en-us Fri, 26 Aug 2022 14:01:09 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118128 Payment of tax under the reverse charge mechanism through GSTR-3B, when made voluntarily and not due to scrutiny or enforcement, satisfies compliance and preserves input tax credit; a second payment via DRC-03 for the same transaction is unnecessary, but rectification of returns is subject to procedural cut-offs and payment of interest under the Act for late discharge. Discussion-Forum GST Fri, 26 Aug 2022 14:01:09 +0530 https://www.taxtmi.com/forum/issue?id=118128