Partner - Audit & Assistance
4825 Points
Joined December 2018
Agree, it can be shown. Although after Sep 21 GSTR 3B due date it cannot be paid through GSTR 1 & 3B. This means credit cannot be enabled to the customer after 20th October 2021.
Note, interest can be said to be applicable on the gross liability for delay. Although, net liability interest can be disputed on recent notifications, circulars & rulings.