https://www.taxtmi.com/forum/issue?id=115404 Funds credited to the electronic cash ledger are treated as the taxpayer's balance until they are set off against liability when the return is filed; payment is regarded as effected at filing and the ledger debited then. Consequently, where the return is filed late and liability was not offset at filing, interest for late payment and late filing fees must be paid into the government account, and the portal requires offset and payment of interest/fees before allowing completion of return filing. en-us Sun, 08 Sep 2019 08:57:43 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115404 Funds credited to the electronic cash ledger are treated as the taxpayer's balance until they are set off against liability when the return is filed; payment is regarded as effected at filing and the ledger debited then. Consequently, where the return is filed late and liability was not offset at filing, interest for late payment and late filing fees must be paid into the government account, and the portal requires offset and payment of interest/fees before allowing completion of return filing. Discussion-Forum GST Sun, 08 Sep 2019 08:57:43 +0530 https://www.taxtmi.com/forum/issue?id=115404