What is the date of payment of tax?

[Nitin Arora]

As provied in rule 37 of GST rules ( input credit rules)

The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.

If i paid the tax using my input tax credit then in that case what will be the date of payment?.

AI Summary

Date of payment for GST: filing return is treated as payment date when tax is debited from electronic ledgers.
The date of payment for GST is the date of filing the return when the tax is debited from the electronic ledger; if paid via the electronic cash ledger, filing date (when cash is debited) is the payment date; if paid by using electronic credit ledger, the date of availing credit under Rule 37(3) is the relevant payment date, and interest runs from the date of availing credit until the tax is debited/filing.