Interest on Delayed GST Returns Runs Until Electronic Cash Ledger Debit Because Deposits Alone Do Not Discharge Tax Liability
Interest on Delayed GST Returns Runs Until Electronic Cash Ledger Debit Because Deposits Alone Do Not Discharge Tax Liability Issue Whether interest for delayed filing of GSTR-3B returns under Section 50 is payable until the actual debit from the Electronic Cash Ledger (ECL), and whether the proviso to Rule 88B(1)—excluding ECL balances from interest calculation—applies… Read More »