https://www.taxtmi.com/forum/issue?id=114429 Interest under Section 50 is generally computed on the full tax liability when the liability remains unpaid in the electronic cash account because ITC merely available in the electronic credit ledger is not treated as payment to Government; a policy recommendation to consider available ITC for interest computation exists but requires prospective notification or amendment. en-us Tue, 25 Dec 2018 12:13:36 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114429 Interest under Section 50 is generally computed on the full tax liability when the liability remains unpaid in the electronic cash account because ITC merely available in the electronic credit ledger is not treated as payment to Government; a policy recommendation to consider available ITC for interest computation exists but requires prospective notification or amendment. Discussion-Forum GST Tue, 25 Dec 2018 12:13:36 +0530 https://www.taxtmi.com/forum/issue?id=114429