{"id":74272,"date":"2025-10-31T08:23:13","date_gmt":"2025-10-31T02:53:13","guid":{"rendered":""},"modified":"2025-10-31T08:23:13","modified_gmt":"2025-10-31T02:53:13","slug":"interest-under-s-50-on-gst-stops-once-tax-deposited-into-government-account-no-interest-accrues-until-return-filed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74272","title":{"rendered":"Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed"},"content":{"rendered":"<p>Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed<br \/>Case-Laws<br \/>GST<br \/>HC held that under s.50, interest on GST accrues only until the liability crystallises on filing of the return in Form GSTR-3B or upon debit in the electronic cash ledger; however, where an assessee had deposited tax and interest which was immediately credited to the Government account and subsequently debited from the electronic cash ledger on filing the ret<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93749\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filedCase-LawsGSTHC held that under s.50, interest on GST accrues only until the liability crystallises on filing of the return in Form GSTR-3B o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74272","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74272"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74272\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}