Answer

1. F

   Facts

   Pay the additional tax with interest through DRC-03 before filing, and show it in GSTR-9C. Interest at 18 percent runs from the original due date.

2. P

   Provisions and law

   • Rule 142(2), CGST Rules 2017A person paying tax, interest and penalty voluntarily or after an intimation informs the officer in DRC-03, and an acknowledgement issues in DRC-04.
   • Sec 50(1), CGST Act 2017Interest is payable on tax paid late for the period of delay at the notified rate (18 percent a year); on a late return it is levied only on the portion paid in cash, except where proceedings under Sec 73, 74 or 74A have started.
   • Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
3. A

   Analysis

   Suppose ₹4 lakh of sales were missed for October and the tax was ₹72,000. Pay ₹72,000 plus interest from 20 November to the payment date through DRC-03, choosing annual return as the cause. The GSTR-9 instructions ask for such additional liability to be paid through DRC-03 in cash; check the current instructions. Mention the payment in GSTR-9C.

4. C

   Conclusion

   1. 1Identify the shortfall and the month it relates to.
   2. 2Compute interest from the original due date.
   3. 3Pay through DRC-03 choosing annual return.
   4. 4Report it in GSTR-9C and keep the DRC-04.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.