TMI BlogIrrespective of the time and quantum of tax which has not been paid or short paid, the taxpayer has the...Irrespective of the time and quantum of tax which has not been paid or short paid, the taxpayer has the liberty to self-ascertain such tax amount and pay it through FORM GST DRC-03. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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