Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only
Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only Issue Whether interest under Section 50(1) on belatedly filed GST returns applies only to the tax liability discharged through the electronic cash ledger or also extends to the portion paid via the electronic credit ledger. Facts Period: Assessment Years /… Read More »