TaxTMI 
TaxTMI 
We had made Short payment of GST for the period July 2017 to Sept 2017. At time of GST Audit, our Auditor pointed out the short payment and we made payment thorough GST PMT - 06 along with interest in May 2018. DRC 03 was not active at that time. We did not debit the same in GSTR 3B of May 2018 and the same was lying in Electronic credit Ledger till Oct 2018. We did not utilize the same for any other purpose. In Oct 2018, the department pointed out that we have to debit the same and pay interest till Oct 18 and not May 18. Is there any remedy for the same?
GST paid but not debited
19 Feb 2021 
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Electronic Credit Ledger debit requirement: interest runs until tax liability is debited, not merely deposited in the ledger.
Failure to debit tax liability from the Electronic Credit Ledger means the amount is not treated as paid for GST purposes, and interest is chargeable until the tax liability is actually debited; depositing funds into the ledger without setting off the liability does not discharge the tax. (AI Summary)
Failure to debit tax liability from the Electronic Credit Ledger means the amount is not treated as paid for GST purposes, and interest is chargeable until the tax liability is actually debited; depositing funds into the ledger without setting off the liability does not discharge the tax. (AI Summary)