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    <title>Interest on late payment of GST</title>
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    <description>Interest on late GST payment is computed on the entire tax liability; unutilized input tax credit in the credit ledger remains unutilized until it is set off by filing GSTR 3B, and until such set off the base for interest calculation is the gross GST payable.</description>
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      <description>Interest on late GST payment is computed on the entire tax liability; unutilized input tax credit in the credit ledger remains unutilized until it is set off by filing GSTR 3B, and until such set off the base for interest calculation is the gross GST payable.</description>
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