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    <title>Interest on Tax liability be paid upto which date</title>
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    <description>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.</description>
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      <title>Interest on Tax liability be paid upto which date</title>
      <link>https://www.taxtmi.com/forum/issue?id=116322</link>
      <description>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.</description>
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      <law>GST</law>
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