Answer

1. F

   Facts

   If your books show more tax than you paid through GSTR-3B, pay the difference before or with GSTR-9. The usual route is DRC-03 with interest. GSTR-9 Table 14 then shows the differential tax paid.

2. P

   Provisions and law

   • Rule 142(2), CGST Rules 2017Tax found short can be paid voluntarily in DRC-03 before a notice is issued
   • Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late, on the cash portion
   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
3. A

   Analysis

   Work out the difference tax head by tax head, because CGST cannot pay for IGST. Example: books show CGST and SGST of Rs 9 lakh each, GSTR-3B shows Rs 8.6 lakh each. Pay Rs 40,000 CGST and Rs 40,000 SGST in DRC-03 with cause 'Annual return' and interest at 18 percent from the original due date. ITC may be used for tax, but interest is paid in cash.

4. C

   Conclusion

   1. 1Compute differences by head: IGST, CGST, SGST and cess
   2. 2Calculate interest from the month the tax was due
   3. 3Pay through DRC-03 on the portal choosing the annual return cause
   4. 4Report the payment in Table 14 of GSTR-9 and keep the ARN

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