GST
Cannot pay tax but want to file
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Facts
No. GSTR-3B can be filed only after the tax shown in it is paid through the ledgers. The portal does not accept it otherwise.
Provisions and law
- Rule 61, CGST Rules 2017GSTR-3B is filed with payment of tax
- Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late
Analysis
Rule 61 ties GSTR-3B to payment, and interest keeps running under Sec 50(1) until you pay. Example: tax ₹1.5 lakh, ITC ₹50,000, cash needed ₹1 lakh. Pay what you can into the cash ledger early through PMT-06, which stops some interest on that part, then file when the full amount is ready. Paying soon also helps avoid best judgement assessment.
Conclusion
- Work out the cash needed.
- Deposit what you can in the cash ledger now.
- Arrange the balance quickly.
- File as soon as the full amount is in the ledger.
The longer you wait, the more interest and the higher the risk of assessment.
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