Levy of Interest in terms of tax to be remitted by adjustment of credit available in the electronic...

Levy of Interest in terms of tax to be remitted by adjustment of credit available in the electronic register - Section 50 of the Central Goods and Services Tax Act, 2017 - There interest on delayed payment of GST in cash is OK - the balance of the interest towards tax liability by adjustment of credit is liable to be set aside - HC .....

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