Sneha Latha (Paid Assistant) 26 November 2019
The difference amount of Rs.4316/- need to be paid in succeeding month GSTR-3B if still such returns are not filed. In a case if all succeeding month 3B's are filed, include such liability in Nov'19 GSTR 3B and pay such amount along with interest. Interest would be @ 18% on Rs.4316/- multiplied by no.of delay days. No.of delay days will be from due date of filing Jul'19 3B i.e. 22nd August, 2019 to till date of filing Nov'19 return.