Mr. A, a registered person of Haryana has filed his GSTR 3B return for the month of April 2025 on 10th June 2025. The due date of filing the GSTR 3B…

(a) In case of delayed payment of tax, interest is payable from the day succeeding the due date of payment of tax till the date of payment of tax. However, where the supplies made in a period are declared in the return for said period filed after due date, interest is calculated on tax paid by debiting electronic cash ledger. Accordingly, in given case, interest is payable on 80,000, viz. tax paid by debiting electronic cash ledger. No interest is payable on the amount of ITC utilized for payment of tax. Further, where any amount is credited in Electronic Cash Ledger on/before due date of return, but is debited therefrom for tax payment while filing said return after due date, it is not considered while calculating such interest, if said amount is lying from due date till date of debit at the time of filing return. Accordingly, where - 80,000 is deposited in electronic cash ledger on 18 th May, 2025 , i.e. before due date of filing return of April, 2025 but debited while filing return of April, 2025 on 10th June, 2025, said amount shall not be taken into account for interest calculation as per above provisions. Thus, interest payable is NIL on (₹ 2,00,000 -1,20,000 -80,000). However, where - 80,000 is deposited in electronic cash ledger on 24 th May, 2025 , i.e. after due date of filing return of April, 2025, interest shall be calculated on 80,000 as follows: Period of delay is from 20.05.2025 to 10.06.2025 = 21 days Interest = 80,000 × 18% × 21/365 = 828 (rounded off)