https://www.taxtmi.com/forum/issue?id=116663 Section 50 CGST addresses interest on delayed GST payment and whether the proviso in Notification 63/2020 can be applied retrospectively or requires parliamentary amendment; administrative responses state the notification was issued prospectively for technical reasons but that no past recoveries will be made in accordance with the GST Council, indicating potential retrospective relief to taxpayers via executive action and CBIC assurance. en-us Wed, 26 Aug 2020 10:49:40 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116663 Section 50 CGST addresses interest on delayed GST payment and whether the proviso in Notification 63/2020 can be applied retrospectively or requires parliamentary amendment; administrative responses state the notification was issued prospectively for technical reasons but that no past recoveries will be made in accordance with the GST Council, indicating potential retrospective relief to taxpayers via executive action and CBIC assurance. Discussion-Forum GST Wed, 26 Aug 2020 10:49:40 +0530 https://www.taxtmi.com/forum/issue?id=116663