The Goods and Services Tax Network (GSTN) enabled two new options in Form DRC 03 on GST Portal.
- Liability Mismatch – GSTR-1 to GSTR-3B
- ITC Mismatch – GSTR-2A/2B to GSTR-3B
Dashboard>Services>User Services> My Applications> Intimation of Voluntary Payment.
Source #GST Portal