TMI BlogDefault in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL)...Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that, as long as GST collected by a registered person is credited to the government's account not later than the last date for filing monthly returns, the tax liability of that registered person is discharged from the date when the amount was credited to the government's account. Any default in payment of GST, even after the due date for filing monthly returns, will lead to interest liability. - Accordingly the proceedings quashed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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