Interest on Late payment of GST

This discussion clarifies the rules around interest on late GST payments. Even if you pay your GST tax liability before the due date, interest can still be charged if you file your GSTR-3B return after the deadline. The tax department's notice for interest on the period between the tax payment and the return filing date is considered justified in such cases. A valid GST return requires both the tax to be paid and the return to be filed by the due date.