Interest on Tax liability be paid upto which date

[Navy G]

Interest is to be paid if tax liability is paid after the due date. However, my query is that what if we make the payment of tax liability before due date and Submit GTSR-3B by off-setting and file the return later on; will this still attract interest?

Our concern is that due to the lockdown situation we don't have DSC of the client to file the return. However, Payment can be made by the client. So will such situation attract interest if payment is made before due date and the return is filed at a later date (Before 24th June, 2020).

AI Summary

Date of tax payment determines interest liability: offset on filing GSTR 3B triggers interest if settled after due date.
Interest under GST is determined by the date the tax is offset (debited) from the Electronic Cash/Credit Ledger when filing GSTR 3B; advance deposits into the ledger do not constitute payment for interest purposes. EVC can be used temporarily in place of DSC to enable filing during the COVID 19 lockdown. If the offset to the government account occurs before the due date, interest is not leviable, though late fees may apply for delayed filing.