Annual Return is a form where any assessee is required to fill it with department annually but assessee has also given chances to correct the output tax liability and input tax through filing of form annual return GSTR-9.
Annual Return GSTR-9 is not sufficient if we have filled and reversed the INPUT Tax and shown additional output liability. The assessee is required to further fill DRC-03 online where assessee is also required to verify DRC-03 through DSC or EVC code.
Source Taxguru
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