https://www.taxtmi.com/article/detailed?id=8484 The High Court held that input tax credit is made available in the electronic credit ledger only upon filing the prescribed return and, until such filing, the entire tax liability remains unpaid for purposes of the interest provision; accordingly, interest applies to the gross assessed tax liability pending return filing rather than solely to the net cash amount actually remitted. en-us Tue, 30 Apr 2019 10:06:21 +0530 Tue, 30 Apr 2019 10:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8484 The High Court held that input tax credit is made available in the electronic credit ledger only upon filing the prescribed return and, until such filing, the entire tax liability remains unpaid for purposes of the interest provision; accordingly, interest applies to the gross assessed tax liability pending return filing rather than solely to the net cash amount actually remitted. Articles Goods and Services Tax - GST Tue, 30 Apr 2019 10:06:21 +0530 https://www.taxtmi.com/article/detailed?id=8484