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        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.

        <h1>Interest under CGST adjusted by provision and taxpayer class, with temporary concessional interest windows for specified filing periods.</h1> The notification prescribes annual interest rates for provisions of the Central Goods and Services Tax Act addressing interest on delayed payments, interest on recovery and interest on refunds, and establishes a schedule of temporary concessional interest treatment for specified filing periods. The concessional schedule differentiates taxpayers by aggregate turnover and principal place of business, creating nil or reduced interest windows followed by higher rates after specified cut off dates. The notification is effective from the stated commencement date and has been amended to adjust period specific concessions and applicability.

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