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    <title>Interest on GST Payment</title>
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    <description>Relief from interest and late fees under pandemic notifications is conditional on liabilities being offset in the electronic ledgers within prescribed dates; mere cash deposit without filing GSTR 3B and reflecting set off in the portal does not secure the interest relief. Taxpayers should complete both payment via ledger and return filing so the set off appears, or normal interest and late fee consequences may apply.</description>
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      <description>Relief from interest and late fees under pandemic notifications is conditional on liabilities being offset in the electronic ledgers within prescribed dates; mere cash deposit without filing GSTR 3B and reflecting set off in the portal does not secure the interest relief. Taxpayers should complete both payment via ledger and return filing so the set off appears, or normal interest and late fee consequences may apply.</description>
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      <law>GST</law>
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