https://www.taxtmi.com/forum/issue?id=118374 Payment of a demand via DRC-03 is subject to credit utilisation rules: Input Tax Credit in the electronic credit ledger may be applied to output tax liabilities except those arising under the reverse charge mechanism; demands attributable to RCM cannot be discharged using ITC. Administrative guidance and the DRC-03 form columns govern procedural compliance for such settlements. en-us Tue, 14 Feb 2023 11:38:05 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118374 Payment of a demand via DRC-03 is subject to credit utilisation rules: Input Tax Credit in the electronic credit ledger may be applied to output tax liabilities except those arising under the reverse charge mechanism; demands attributable to RCM cannot be discharged using ITC. Administrative guidance and the DRC-03 form columns govern procedural compliance for such settlements. Discussion-Forum GST Tue, 14 Feb 2023 11:38:05 +0530 https://www.taxtmi.com/forum/issue?id=118374