TaxTMI 
TaxTMI 
Sir, I have made delayed payment of GST through some ITC and rest through Cash. Whether I have to pay interest on ITC as well as cash amount delayed paid or only to the part of such payment of GST which has been made through cash only.
Interest on partial delayed payment of GST through Cash
23 Mar 2022 
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Interest on late GST payment applies only to the cash-ledger portion when declared in the same period's return.
The proviso to section 50 confines interest to the tax portion paid by debiting the electronic cash ledger only when the liability is declared in the return for that same tax period filed after the due date; if the liability is instead declared in a later period's return, or where future credits are used to meet past liabilities, the relief is not available, and the cash-ledger limitation does not apply. (AI Summary)
The proviso to section 50 confines interest to the tax portion paid by debiting the electronic cash ledger only when the liability is declared in the return for that same tax period filed after the due date; if the liability is instead declared in a later period's return, or where future credits are used to meet past liabilities, the relief is not available, and the cash-ledger limitation does not apply. (AI Summary)