No interest payable (in case of delayed filing of return), on the amount which is available In ECL on Due Date of filing of GSTR-3B Return

Implementation of Recommendations of 53rd GST Council meeting

No interest payable (in case of delayed filing of return), on the amount which is available in ECL on the Due Date of filing of GSTR-3B Return

Any amount which is available in the Electronic Cash Ledger (ECL) on or before the due date of filing of return in Form GSTR-3B, and is debited while filing the said return (after due date) shall not be included while calculating interest under section 50 of the CGST Act in respect of the delayed filing of the said return.

For details, please refer to the Notification No. 12/2024-Central Tax dated 10.07.2024