Intt on gstr3b and TDS

625 views 3 replies
Respected Sir, in the year 22-23 proper officer intimate us regarding diff between gstr3b and TDS for Rs more than 173000/-and in this regard I have filed an reply and accepted my liability.That now after more than one year later proper officer asked us to deposit the tax of difference with interest by calculating intt till date whereas more than one year old We are agreed to deposit the demand.Sir I want to know that when we are already interested to deposit the said demand can proper officer imposed the intt till date.Sir in this regard I also want to know regarding the sections.Thanks
Replies (3)

I'm assuming you want to know about the interest on late payment of GST (GSTR-3B) and TDS. Interest on Late Payment of GST (GSTR-3B): - Interest is applicable if GST payment is made after the due date - Interest rate: 18% per annum - Calculation: Interest is calculated on the tax liability, starting from the next day after the due date TDS (Tax Deducted at Source): - TDS is applicable on certain payments, like salaries, rent, and professional fees - Rate varies depending on the payment type and recipient status (resident, non-resident, etc.) - Deductor must deposit TDS with the government and issue a TDS certificate  !

I'm assuming you want to know about the interest on late payment of GST (GSTR-3B) and TDS. Interest on Late Payment of GST (GSTR-3B): - Interest is applicable if GST payment is made after the due date - Interest rate: 18% per annum - Calculation: Interest is calculated on the tax liability, starting from the next day after the due date TDS (Tax Deducted at Source): - TDS is applicable on certain payments, like salaries, rent, and professional fees - Rate varies depending on the payment type and recipient status (resident, non-resident, etc.) - Deductor must deposit TDS with the government and issue a TDS certificate  !

in this case you could have paid the liability with interest yourself once you accepted the liability. So now you can't take the stand that additional interest is not acceptable because of delay on the part of officer. 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDD

Boutique Investment Bank & Transaction Advisory Firm

Gurgaon

CA

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details