https://www.taxtmi.com/forum/issue?id=116707 Interest on a discovered GST liability paid in cash should be limited to the period up to actual payment; filing of DRC 03 later is a procedural declaration and, absent revenue loss, does not justify extending interest. The department may, however, seek late fees or penalties for delayed DRC 03 filing, but there is no express CGST provision to charge interest beyond the payment date. en-us Mon, 14 Sep 2020 16:39:07 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116707 Interest on a discovered GST liability paid in cash should be limited to the period up to actual payment; filing of DRC 03 later is a procedural declaration and, absent revenue loss, does not justify extending interest. The department may, however, seek late fees or penalties for delayed DRC 03 filing, but there is no express CGST provision to charge interest beyond the payment date. Discussion-Forum GST Mon, 14 Sep 2020 16:39:07 +0530 https://www.taxtmi.com/forum/issue?id=116707