Gst paid but return not submitted

[Yugank Goel]

Dear All,

There is a issue which I had discussed with many consultants but I found that this is debatable as every consultant comes with their own view which is different from others. Please help me to solve this.

We have not submitted the GSTR 3B returns for past 3-4 months but we have deposited the tax amount timely. We just want to know that when we will file the return, shall we have to pay interest also on amount which we have already paid in advance as we have not setoff our GST liability or there will be only penalty for late filing.

AI Summary

Tax deemed paid only on liability adjustment: deposits without return filing can trigger interest plus late fees.
Whether interest is payable when tax amounts are deposited but the GSTR 3B is not filed and the liability is not reflected in the liability register: one view holds that unutilized advance payment where output liability is unchanged attracts only late filing fees; an alternative view holds tax is deemed paid only when adjusted in the liability register on filing, so mere deposit without filing attracts interest in addition to late fees.