Answer

1. F

   Facts

   Pay it through DRC-03 with Annual return as the cause, with interest. GSTR-9 itself does not collect tax.

2. P

   Provisions and law

   • Rule 142(2) and (3), CGST Rules 2017Payment before or after a notice is intimated in DRC-03; the officer acknowledges it in DRC-04
   • Sec 50, CGST Act 2017Interest at 18 percent a year on tax paid late
3. A

   Analysis

   The DRC-03 manual lists Annual return as a cause. Example: GSTR-9 for FY 2025-26 shows ₹40,000 of sales missed in GSTR-3B; pay ₹7,200 tax at 18 percent with interest through DRC-03 and report it in the annual return. Paying before filing shows good faith and stops interest.

4. C

   Conclusion

   1. 1Reconcile books with GSTR-1 and GSTR-3B for the year.
   2. 2Work out the short tax and interest.
   3. 3File DRC-03 with cause Annual return.
   4. 4Report the payment in GSTR-9.

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