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Read on Goods and Service Tax

No recovery of interest on Gross GST Liability

Interest on GST to be charged on Net output Tax Liabilities

CBIC assured that no recoveries shall be made for the past periods as well, i.e., delayed GST payment made upto 31.08.2020, by any of the Central and State tax administration. Therefore, interest computation for earlier period shall be carried out in accordance with the decision taken in the 39th meeting of GST Council only.

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