https://www.taxtmi.com/forum/issue?id=119148 Whether additional tax liabilities disclosed in the annual return may be paid from the electronic credit ledger despite Instruction No. 9 requiring DRC 03 debiting the electronic cash ledger. The form instruction is inconsistent with statutory settlement mechanisms that permit use of credit balances, creating an internal conflict that may warrant amendment or an ultra vires challenge. Practical options include voluntary payment before filing GSTR 9 or relying on the credit ledger where statutory provisions allow settlement. en-us Sun, 09 Jun 2024 17:10:02 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119148 Whether additional tax liabilities disclosed in the annual return may be paid from the electronic credit ledger despite Instruction No. 9 requiring DRC 03 debiting the electronic cash ledger. The form instruction is inconsistent with statutory settlement mechanisms that permit use of credit balances, creating an internal conflict that may warrant amendment or an ultra vires challenge. Practical options include voluntary payment before filing GSTR 9 or relying on the credit ledger where statutory provisions allow settlement. Discussion-Forum GST Sun, 09 Jun 2024 17:10:02 +0530 https://www.taxtmi.com/forum/issue?id=119148