https://www.taxtmi.com/notifications?id=139330 Interest on wrongly availed input tax credit is to be calculated on the wrongly availed amount from the date it is treated as utilised until reversal or payment; utilisation occurs when the electronic credit ledger balance falls below the wrongly availed amount, with the date of utilisation being the earlier of the return due date or filing date if due to return payment, or the date of debit in the electronic credit ledger in other cases. en-us Wed, 19 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139330 Interest on wrongly availed input tax credit is to be calculated on the wrongly availed amount from the date it is treated as utilised until reversal or payment; utilisation occurs when the electronic credit ledger balance falls below the wrongly availed amount, with the date of utilisation being the earlier of the return due date or filing date if due to return payment, or the date of debit in the electronic credit ledger in other cases. Notifications GST - States Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139330