Section 50 Notice

[CHAKARBHAVI SUJATHA]

Dear Respected Sir's

My query is Due date for Filling GSTR 3B from July 2017 to Sept 2018 is March 31 2019 as per GST portal is shown when we filled the GSTR 3B return. So the question is why we need to calculate 20th of next month for interest calculation , When due date as per GST is 31st march then we could calculate and pay the interest ,

The GST dept is not acting as per there due date's ,

[KASTURI SETHI]

The date was extended for filing GSTR 3B return and NOT for late payment of tax. Filing return and transfer of tax into Govt. account are different compliances. That is why Govt. has issued notices to the defaulter for recovery of interest under Section 50 by invoking Section 79.

AI Summary

Interest under Section 50 continues to accrue despite filing extensions; payment obligation and recovery remain unaffected. Administrative extensions for filing GST returns do not alter the separate tax payment obligation, and interest on unpaid tax continues to accrue from the statutory payment deadline. Consequently, notices for recovery rely on the statutory interest provision and the statutory recovery mechanism to collect unpaid tax and interest despite extensions granted for return submission.