Part V of FORM GSTR-9C provides for auditor’s recommendation on additional liability wherein liability arising on account of non- reconciliation of ITC has to be remitted in cash. As per instruction appended to revised FORM GSTR-9C notified through Notification No. 74/ 2018-Central Tax, dated 31st December, 2018, additional liability can be paid through FORM DRC-03 by utilizing cash ledger only.
Where the liability on account of disallowance of ITC identified by the auditor arises, should the same be remitted? Print
Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 7:20 PM
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