Payment of Taxes through valid challans prior to filing of GSTR-3B does not amount to discharge of tax liability

Case Details:

Issue– In the above case, the question arises whether payment of tax through valid challans by a registered person prior to filing of GSTR-3B returns would be treated as discharge of tax liability and whether interest would be applicable?

Held- It was held that any payment towards tax, interest and penalty, fee that can be made through valid challans to be credited in Electronic Credit ledger does not mean that a person has discharge its liabilities. Tax liability only gets discharged upon filing of respective GSTR-3B return and any amount deposited prior to its filing does not amount to discharge of tax liability by such registered person and accordingly interest would also be applicable on delayed filing of GSTR-3B.