GST liability on additional or penal interest clarified through departmental circular and compliance instructions for field officers. GST liability on additional or penal interest is clarified through a departmental communication forwarding the Central Board of Indirect Taxes and Customs circular on the subject. The clarification applies to the treatment of additional or penal interest under GST and is circulated to field officers for information and compliance. The addressees are directed to inform subordinate officers and ensure implementation accordingly.
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 liability on additional or penal interest clarified through departmental circular and compliance instructions for field officers.
GST liability on additional or penal interest is clarified through a departmental communication forwarding the Central Board of Indirect Taxes and Customs circular on the subject. The clarification applies to the treatment of additional or penal interest under GST and is circulated to field officers for information and compliance. The addressees are directed to inform subordinate officers and ensure implementation accordingly.
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