https://www.taxtmi.com/article/detailed?id=9859 Interest under Section 50 depends on the return-based due date in Section 39(7); although tax liability may arise on the original invoice date under Section 12(1) read with Section 9(1), differential tax in a supplementary invoice is payable by the due date of the return for the period in which the supplementary invoice is issued, and timely payment by that date prevents interest liability under Section 50. en-us Tue, 22 Jun 2021 09:17:46 +0530 Tue, 22 Jun 2021 09:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9859 Interest under Section 50 depends on the return-based due date in Section 39(7); although tax liability may arise on the original invoice date under Section 12(1) read with Section 9(1), differential tax in a supplementary invoice is payable by the due date of the return for the period in which the supplementary invoice is issued, and timely payment by that date prevents interest liability under Section 50. Articles Goods and Services Tax - GST Tue, 22 Jun 2021 09:17:46 +0530 https://www.taxtmi.com/article/detailed?id=9859