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        Case ID :
        GST - States

        Clarification regarding applicability of GST on additional/penal interest.

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        GST on penal interest clarified; state tax authorities instructed to follow central circular for uniform implementation. The State directs tax field formations to apply the central clarification on GST on additional/penal interest, mandating uniform implementation in assessment, collection and enforcement of interest-related tax liabilities by invoking statutory powers and annexing the central circular as operational guidance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on penal interest clarified; state tax authorities instructed to follow central circular for uniform implementation.

                                The State directs tax field formations to apply the central clarification on GST on additional/penal interest, mandating uniform implementation in assessment, collection and enforcement of interest-related tax liabilities by invoking statutory powers and annexing the central circular as operational guidance.


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