The Central Board of Indirect Taxes & Customs (CBIC) has instructed its officers to initiate measures to recover interest payable for delayed filing of monthly returns (GSTR-3B). As per FE (February 13), the instruction from Member of the Board puts the figure at over Rs 46,000 crore. Considering the shortfall in tax collections, and the financial year coming to close, the concern and drive are understandable. Under the GST law, tax payments and filing of returns go hand in hand. As per Section 39(7) of CGST Act, the due date for filing the monthly summary return (GSTR-3B) is the prescribed date for payment of tax as well. The GST law does not provide the option to pay the tax on time when return could not be filed for reasons like technical issues with GST portal. If a taxpayer is forced to file return belatedly due to factors beyond her control, then tax payment also becomes delayed. The consequence is liability to pay interest for the period of delay in payment of tax. Delinking payment of tax from return filing and making the GST portal glitch-free should precede such missives to officers to initiate recovery proceedings against taxpayers. A taxpayer has the option to pay tax by cash using electronic cash ledger or by using input tax credit as reflected in her electronic credit ledger maintained in the government portal.