Ajnas (Student) (844 Points)

05 June 2021  
Mr. X issued GST debit note Rs.100000+18% GST   on 10-12-2020  relating to sale Rs.100000+18% GST 10-11-2020, but this debit note not shown in the December 2020 GSTR 1 and GSTR 3B,it is shown in the January  2021 GSTR1 and GSTR 3B and January 2021 GSTR 3B is filed on 15-1-2021, then is any interest is applicable on such debit note? From which date to which date? From the November 2020 GSTR 3B due date(original invoice issued in the November 2020 month) to 15-1- 2021 or from December 2020 GSTR 3B (debit issued in the December 2020 month)due date to 15-1-2021? What is the rate of interest? 18% or 24%?