Business Additional tax dues in GST annual return block working capital: Here is why Updated : August 02, 2019 06:08 PM IST Any increase in GST liability in the annual return has to be discharged only through cash ledger, i.e. physical outflow of money. The provisions of the GST Act allow taxpayers to make payment of tax by utilising balance in input tax credit or cash. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.