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    <title>INTEREST ON LATE PAYMENT OF GST</title>
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    <description>Interest on late payment of GST accrues from the due date until the date of actual payment and can be paid subsequently; it must be computed on the unpaid tax for the total days of delay and may be declared and discharged in the following monthly return, specifically to be debited and paid off through the GSTR-3B return.</description>
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      <law>GST</law>
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