Interest on Late Filing in GSTR 3B

Mohan Bagalkot (Tax Consultant) (233 Points)

10 June 2018  
I have interest payable for late filing for GSTR 3B. I have excess credit in IGST adjusted in CGST liability now CGST & SGST figures are not same. In interest column the figures appears same as CGST or SGST. So, how to calculate interest after adjustment of excess credit or before adjustment of liability.