https://www.taxtmi.com/forum/issue?id=118943 A prior-year short payment of GST may be discharged by paying in a later GSTR-3B but payment via DRC-03 is the preferable method to ensure the liability is identified as relating to the earlier period; if paid through GSTR-3B the taxpayer should disclose the correction in Part V of GSTR-9. Using DRC-03 is advised to reduce risk of departmental notices and to address interest and demand issues arising from the original underpayment. en-us Thu, 18 Jan 2024 19:59:00 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118943 A prior-year short payment of GST may be discharged by paying in a later GSTR-3B but payment via DRC-03 is the preferable method to ensure the liability is identified as relating to the earlier period; if paid through GSTR-3B the taxpayer should disclose the correction in Part V of GSTR-9. Using DRC-03 is advised to reduce risk of departmental notices and to address interest and demand issues arising from the original underpayment. Discussion-Forum GST Thu, 18 Jan 2024 19:59:00 +0530 https://www.taxtmi.com/forum/issue?id=118943