GSTR 3B - Part Invoice GST payment clarification

This discussion addresses a landlord's query regarding GST payment for a commercial property where the tenant initially paid only half of March 2020's rent, despite a full month's rent being invoiced. The tenant later paid the remaining half in July. The advice suggests declaring the outstanding half-rent amount in the August 2020 GSTR 3B return and paying the applicable GST along with interest. The key principle is to account for the tax liability based on the time of supply rules.