GST liability on interest, penalty and late fee clarified through a revised corrigendum for departmental compliance. A revised corrigendum is issued in respect of CBIC Circular No. 102/21/2019-GST, which clarified the GST liability on interest, penalty and late fee. The earlier corrigendum contained errors, and CBIC has now issued a further corrigendum dated 15.07.2019 to correct those defects. The enclosed corrigendum is circulated for information and compliance, with a direction that subordinate officers be apprised and the revised position followed accordingly.
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GST liability on interest, penalty and late fee clarified through a revised corrigendum for departmental compliance.
A revised corrigendum is issued in respect of CBIC Circular No. 102/21/2019-GST, which clarified the GST liability on interest, penalty and late fee. The earlier corrigendum contained errors, and CBIC has now issued a further corrigendum dated 15.07.2019 to correct those defects. The enclosed corrigendum is circulated for information and compliance, with a direction that subordinate officers be apprised and the revised position followed accordingly.
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