https://www.taxtmi.com/article/detailed?id=11299 Deposit in the Electronic Cash Ledger before the GSTR 3B due date does not discharge tax liability; payment is effected only upon filing GSTR 3B when the ledger is debited. Section 39(7) ties the due date for payment to the return filing date, Section 49(1) and Rule 87 treat bank credits as ledger deposits, and Section 50 permits interest where tax is unpaid beyond the due date. Ledger credits alone do not eliminate interest liability absent timely filing and application of those credits through the return. en-us Mon, 10 Apr 2023 10:17:40 +0530 Mon, 10 Apr 2023 10:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11299 Deposit in the Electronic Cash Ledger before the GSTR 3B due date does not discharge tax liability; payment is effected only upon filing GSTR 3B when the ledger is debited. Section 39(7) ties the due date for payment to the return filing date, Section 49(1) and Rule 87 treat bank credits as ledger deposits, and Section 50 permits interest where tax is unpaid beyond the due date. Ledger credits alone do not eliminate interest liability absent timely filing and application of those credits through the return. Articles Goods and Services Tax - GST Mon, 10 Apr 2023 10:17:40 +0530 https://www.taxtmi.com/article/detailed?id=11299