Levy of interest - Delay in Filing of return in GSTR-3B Form - ...
Interest Justified on ITC Portion Due to Late GSTR-3B Filing, Says Revenue.
April 23, 2019
Case Laws GST HC
Levy of interest - Delay in Filing of return in GSTR-3B Form - Payment of interest on the ITC portion - The claim made by the revenue for interest on the ITC portion of the tax cannot be found fault with.
View Source