There is a section in the GST portal which allows for payment of tax shortfall. The taxpayer needs to choose DRC 03 and then opt for annual returns. The taxpayer can use this to make any additional tax deposits including interest on late payment, but need to ensure that it has sufficient funds in your electronic cash ledger while using this form to make any additional tax payments. Payment using DRC 03 can either be voluntarily by the taxpayer when he or she discovers the shortfall, or it can be when the taxman issues a show cause notice (SCN).
n DRC-01 or DRC-02