Gst.......
This query is : Resolved
11 February 2026
If an outward supply pertaining to April was not reported in April GSTR-1/3B and is now reported in September GSTR-1, with tax also paid in September 3B, will interest under Section 50 be applicable?
The buyer has claimed ITC in September based on the invoice reflected in GSTR-2B.
Kindly clarify:
Whether interest is mandatory in this case.
From which date to which date should interest be calculated.
Whether any relief is available if tax is paid voluntarily before notice.
The buyer has claimed ITC in September based on the invoice reflected in GSTR-2B.
Kindly clarify:
Whether interest is mandatory in this case.
From which date to which date should interest be calculated.
Whether any relief is available if tax is paid voluntarily before notice.
12 February 2026
Yes, interest under Section 50 is mandatory.
Interest is payable:
From 21st May (due date of April 3B)
Till actual date of tax payment in September 3B
Voluntary payment avoids penalty but does not remove interest liability.
Buyer’s ITC claim timing does not affect interest.
Interest is payable:
From 21st May (due date of April 3B)
Till actual date of tax payment in September 3B
Voluntary payment avoids penalty but does not remove interest liability.
Buyer’s ITC claim timing does not affect interest.
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