demand of interest for delayed filing of GSTR 3 B

[V ALAGAPPAN]

sir i have been demanded interest for delayed filing of GSTR 3B returns even though i have paid my GST by the due dates prescribed. I have paid appropriate late fee for belated filing of returns also. Please clarify.

[KASTURI SETHI]

Something is missing. Pl. re-examine. There are two issues involved:-

1. Late fee for delay in filing return.

2. Interest is to be deposited on account of delay in payment of tax.

What do you want to say ? Is interest being demanded on late fee ? Pl. confirm.

[Mr Rao]

Dear sir,

I agree with Shri Kasturi Sethi. For delayed filing of return, system itself calculates late fee and only on payment of the same, the return would get filed. So, your doubt is with regard to late payment of tax, I suppose. The date of filing of return would be the date of payment of tax. Hence, if the return is filed late, you are supposed to pay interest @ 18% pa notwithstanding the payment of late fee.

AI Summary

Interest on delayed GST payment may be charged where returns are filed late despite payment of late fee. Query about interest demanded despite tax paid on time; advisers distinguish late fee for delayed filing from interest for delayed tax payment. One adviser asks whether interest relates to the late fee. Another notes the system calculates late fee and treats the date of filing as the operative date for payment; therefore late filing leads to interest liability for delayed tax payment, even where late fee has been paid.