if any person has not paid rcm liability of march 19 and if he wants to pay in March 20 without interest.
he believes that interest if any it will calculate in future only till payment date and he has to pay the interest only till march 20. whether the stand is correct.
If any liability of RCM of March, 19 i.e. FY 18-19 is left to be disclosed in the Return of March, 19 then the same can be shown last, by the due date of filing of GSTR3B of September, 19. If the same has not been shown in the return of September, 19 then the last option is to disclose it in Annual Return of FY 18-19.
You cannot pay it in March, 2020. And Interest would be applicable @ 18% for the period between the due date of filing of March,19 Return and the date of filing Annual Return.
Further, you will now not be eligible to take ITC on that RCM, as the due date to do the same was of September, 19 only.
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