INTEREST LIABILITY, Goods and Services Tax - GST

[BARUN MUKHERJEE]

Respected sir,

Taxpayer had wrongly filed GSTR-3B for the month of Aug'20 by showing nil liability but the tax amount is duly remitted by the tax payer to the Government treasury account maintained with RBI and the tax amount is paid to the Government (both Central and State) under the appropriate heads such as CGST, SGST, IGST, etc., through the treasury challans in Form PMT-06 with in due time i.e. 20/09/2020. After that the taxpayer had paid the tax through DRC-03 by debiting electronic cash ledger. Whether interest would be payable if the amount equal to the tax due is available in the electronic cash ledger (ECL).

Posts / Replies

[KASTURI SETHI]

What is the date of Form GST DRC-03 ?

[BARUN MUKHERJEE]

Sir, 

Tax was paid through DRC-03 on 13-09-2023.