Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
GST interest on delayed GSTR-3B liabilities remains payable on the cash component until the Electronic Cash Ledger is debited, even where sufficient funds were deposited and continuously available earlier. A ledger credit evidences deposit with the Government but does not discharge an identified tax liability; debit is required for payment. The proviso excluding continuously available cash-ledger balances from interest computation operates prospectively and does not apply to earlier periods. A show-cause notice causes no defect where the taxpayer received the demand computation, responded fully, and suffered no prejudice. Failure to provide a requested personal hearing breached statutory requirements, but remand was unnecessary absent surviving substantive prejudice. Interest demands remain subject to reconciliation and credit without double recovery.
GST interest on delayed GSTR-3B liabilities remains payable on the cash component until the Electronic Cash Ledger is debited, even where sufficient funds were deposited and continuously available earlier. A ledger credit evidences deposit with the Government but does not discharge an identified tax liability; debit is required for payment. The proviso excluding continuously available cash-ledger balances from interest computation operates prospectively and does not apply to earlier periods. A show-cause notice causes no defect where the taxpayer received the demand computation, responded fully, and suffered no prejudice. Failure to provide a requested personal hearing breached statutory requirements, but remand was unnecessary absent surviving substantive prejudice. Interest demands remain subject to reconciliation and credit without double recovery.
Note: It is a system-generated summary and is for quick reference only.