GST
Cash ledger deposit is not a filed return
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Facts
No. Depositing money in the cash ledger is only a deposit. The tax is treated as discharged when you offset it in GSTR-3B or another return or form and file it. Late fee for non-filing still applies.
Provisions and law
- Sec 49(1), CGST Act 2017Every deposit of tax, interest, penalty, fee or other amount is credited to the electronic cash ledger
- Sec 39(7), CGST Act 2017Tax must be paid by the due date of the return; quarterly filers pay monthly as notified
Analysis
Example: you paid Rs 40,000 by PMT-06 on 18 October but filed GSTR-3B on 28 October. The return is late, so late fee applies, and the portal may calculate interest up to the date of filing. Some courts have taken the view that cash already in the ledger on the due date counts as paid for interest; the position may vary, so file on time.
Conclusion
- Deposit the amount through PMT-06
- Offset the liability in GSTR-3B
- File the return by the due date
- Check that the cash ledger was debited
A Savvy can do this for you
GST payment challan, PMT-06
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