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    Interest on delay in filing of GSTR-3B to be paid even if tax was already deposited in electronic cash ledger

    Published Mon, 27 Feb 2023

    High Court in one of the case law decided that Where petitioner denied liability to pay interest on delay in filing of GSTR 3B for disputed periods on ground that amount of tax had already been deposited prior to filing of GSTR 3B return in its electronic Cash Ledger, since any deposit in Electronic Credit Ledger prior to due date of filling GSTR 3B does not amount to discharge of tax liability on part of petitioner. ……………………