https://www.taxtmi.com/forum/issue?id=117156 Whether interest is payable where the challan was deposited on the due date but GSTR-3B was filed late: one position treats the cash deposit into the Electronic Cash Ledger on the due date as discharge of liability and hence no interest, subject only to any portal-imposed late fee; the opposing position holds that tax is debited and deemed paid only on filing the return, so interest for the delay is chargeable, and departmental notices may be issued, with judicial relief required to alter that outcome. en-us Mon, 12 Apr 2021 16:10:09 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117156 Whether interest is payable where the challan was deposited on the due date but GSTR-3B was filed late: one position treats the cash deposit into the Electronic Cash Ledger on the due date as discharge of liability and hence no interest, subject only to any portal-imposed late fee; the opposing position holds that tax is debited and deemed paid only on filing the return, so interest for the delay is chargeable, and departmental notices may be issued, with judicial relief required to alter that outcome. Discussion-Forum GST Mon, 12 Apr 2021 16:10:09 +0530 https://www.taxtmi.com/forum/issue?id=117156