https://www.taxtmi.com/forum/issue?id=118765 Mere credit in the electronic cash ledger does not discharge tax liability; until a debit is effected by filing the return and adjusting the ledger, the amount is not treated as payment and interest may be levied. Failure to file GSTR-3B within the prescribed period can also result in loss of ITC under section 16(4). The taxpayer bears the burden of proving technical glitches with documentary evidence if relied upon to excuse non filing. en-us Wed, 20 Sep 2023 20:50:24 +0530 Thu, 23 Jan 2025 14:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118765 Mere credit in the electronic cash ledger does not discharge tax liability; until a debit is effected by filing the return and adjusting the ledger, the amount is not treated as payment and interest may be levied. Failure to file GSTR-3B within the prescribed period can also result in loss of ITC under section 16(4). The taxpayer bears the burden of proving technical glitches with documentary evidence if relied upon to excuse non filing. Discussion-Forum GST Wed, 20 Sep 2023 20:50:24 +0530 https://www.taxtmi.com/forum/issue?id=118765