Do you know If we file GSTR3B/1 after due date, we should pay Interest? @cadeveshthakur
Interest on late payment of GST.
Sec 50(1) of CGST Act, 2017 - Interest shall be payable on that portion of tax which is paid by debiting the electronic cash ledger. Refer N/N 16/2021 also which states that interest on net cash liability in case of delayed GST payment.
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Quarterly Return and Monthly Payments (QRMP) Scheme
Preparing & Filing Form GSTR-1 and e-Invoice QR Code
Communication between Recipient and Supplier Taxpayers
Unblocking of EWB Generation
Form GSTR-2A
GSTR-2B
GSTR-3A
Preparing & Filing of Quarterly Statement Form GST CMP-08, Quarterly Form GSTR-4 & Annual Form GSTR-4
GSTR-4A
GSTR-5
GSTR-5A
Preparing & Filing Form GSTR-6 and Viewing Form GSTR-6A
Preparing & Filing Form GSTR-7 and Viewing Form GSTR-7A
Preparing & Filing Form GSTR-8
Preparing & Filing of Annual Return - Form GSTR-9, Form GSTR-9A and Form GSTR-9C
GSTR-10
GSTR-11
Return Compliance with liability mismatch (DRC-01B)
Return Compliance with ITC mismatch (DRC-01C)
Comparison of Liability Declared and ITC Claimed
Utilizing Electronic Cash and Input Tax Credit (ITC)
Filing TDS and TCS Credit Received
Receiving Intimation of ITC Blocked by Tax Official
Applying for GST Registration
Normal Taxpayer (FORM GST REG-01)
Composition
Casual Taxable Person
Input Service Distributor (ISD)
Non Resident Taxable Person
Non-Resident Online Services Provider
UN Body/ Embassy/ Other Notified Persons
Special Economic Zone (SEZ) Developer/ Special Economic Zone (SEZ) Unit
Tax Deductor at Source (TDS)/ Tax Collector at Source (TCS)
Aadhaar Authentication for Existing Taxpayers
Amendment of Registration/Geocoding by Taxpayer
Resetting E-mail and Mobile Number of Authorized Signatory
Suo Moto Cancellation of Registration
Applying for Revocation of Cancelled Registration
Electronic Cash Ledger
Electronic Liability Register
Negative Liability Statement
Utilizing Cash/ Input Tax Credit for Payment of Demand
Filing Ledger Related Grievances (FORM GST PMT-04)
Filing Payment Related Grievances (FORM GST PMT-07)
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