GST liability on additional or penal interest clarified through amended circular, with instructions for compliance by subordinate officers. GST liability on additional or penal interest was clarified through CBEC Circular No. 102/21/2019-GST dated 28.06.2019, and the present communication records that the circular was subsequently issued with certain amendments. The amended circular is forwarded for information and for ensuring compliance by subordinate officers under the State tax administration. The letter functions as an administrative intimation to zonal and field officers, requiring them to take note of the amended circular and to implement it accordingly.
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GST liability on additional or penal interest clarified through amended circular, with instructions for compliance by subordinate officers.
GST liability on additional or penal interest was clarified through CBEC Circular No. 102/21/2019-GST dated 28.06.2019, and the present communication records that the circular was subsequently issued with certain amendments. The amended circular is forwarded for information and for ensuring compliance by subordinate officers under the State tax administration. The letter functions as an administrative intimation to zonal and field officers, requiring them to take note of the amended circular and to implement it accordingly.
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