https://www.taxtmi.com/forum/issue?id=117868 The proviso to section 50 confines interest to the tax portion paid by debiting the electronic cash ledger only when the liability is declared in the return for that same tax period filed after the due date; if the liability is instead declared in a later period's return, or where future credits are used to meet past liabilities, the relief is not available, and the cash-ledger limitation does not apply. en-us Wed, 23 Mar 2022 15:12:50 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117868 The proviso to section 50 confines interest to the tax portion paid by debiting the electronic cash ledger only when the liability is declared in the return for that same tax period filed after the due date; if the liability is instead declared in a later period's return, or where future credits are used to meet past liabilities, the relief is not available, and the cash-ledger limitation does not apply. Discussion-Forum GST Wed, 23 Mar 2022 15:12:50 +0530 https://www.taxtmi.com/forum/issue?id=117868