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What is the date of payment of tax?, Goods and Services Tax - GST

Issue Id: - 114861
Dated: 15-4-2019
By:- Nitin Arora
What is the date of payment of tax?

  • Contents

As provied in rule 37 of GST rules ( input credit rules)

The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.

If i paid the tax using my input tax credit then in that case what will be the date of payment?.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 15-4-2019
By:- KASTURI SETHI

The date of filing GSTR 3 B is the date of payment i.e. date of debit. The Common Portal System does not accept the return until or unless the tax is debited either through Cash or Credit Electronic Ledger.

Pl. note that interest is to be paid from the date of liability arises. However, as per Rule 37(3) of CGST Rules, 2017 interest is to be paid from the date of availing (taking ) credit and till the date tax is debited (date of filing).


2 Dated: 15-4-2019
By:- Nitin Arora

@kasturi sethi sir

If i paid the tax amount through cash then in that case also the date of payment will be the date of filing of GSTR 3b?

Or it will be date of credit in cash ledger


3 Dated: 15-4-2019
By:- KASTURI SETHI

If paid through Electronic Cash Ledger, the date of filing is the date of payment. If paid through Electric Credit Ledger, the date of availing credit as per Rule 37(3) of CGST Rules, 2017. This is the position at present.


4 Dated: 15-4-2019
By:- Ganeshan Kalyani

Once the GSTR 3 B is filled and proceeded for payment system shows "insufficient cash" and takes us to create challan and we make payment. It implies that credit is adjusted and exhausted and for balance the cash is paid. Thus the date of payment is the filing of return as assumed.


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