https://www.taxtmi.com/forum/issue?id=117111 Omission of supplies in the correct return period gives rise to tax, interest from the original due date until discharge or set off, and late fee; discharging tax by debiting the electronic credit ledger satisfies the tax liability but does not by itself negate the interest timing rule. If invoices were uploaded later, the revenue may allege suppression and require the taxpayer to prove bona fides; administrative practice may treat isolated rectifications without revenue loss as procedural lapses where interest or penalty enforcement is sometimes moderated, but such positions should be addressed in response to notices with supporting records. en-us Sat, 20 Mar 2021 15:56:18 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117111 Omission of supplies in the correct return period gives rise to tax, interest from the original due date until discharge or set off, and late fee; discharging tax by debiting the electronic credit ledger satisfies the tax liability but does not by itself negate the interest timing rule. If invoices were uploaded later, the revenue may allege suppression and require the taxpayer to prove bona fides; administrative practice may treat isolated rectifications without revenue loss as procedural lapses where interest or penalty enforcement is sometimes moderated, but such positions should be addressed in response to notices with supporting records. Discussion-Forum GST Sat, 20 Mar 2021 15:56:18 +0530 https://www.taxtmi.com/forum/issue?id=117111