https://www.taxtmi.com/article/detailed?id=10810 The proviso to Section 50 was amended to make interest on delayed GST payable only on the net cash tax liability (the cash component debited from the electronic cash ledger), effective retrospectively from July 1, 2017, except where the return is filed after the commencement of anti evasion proceedings. An appellate authority must reexamine a taxpayer's entitlement to this relief, provide a hearing, and decide within four months, with the prior appellate order set aside for fresh consideration. en-us Tue, 15 Nov 2022 13:30:14 +0530 Tue, 15 Nov 2022 13:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10810 The proviso to Section 50 was amended to make interest on delayed GST payable only on the net cash tax liability (the cash component debited from the electronic cash ledger), effective retrospectively from July 1, 2017, except where the return is filed after the commencement of anti evasion proceedings. An appellate authority must reexamine a taxpayer's entitlement to this relief, provide a hearing, and decide within four months, with the prior appellate order set aside for fresh consideration. Articles Goods and Services Tax - GST Tue, 15 Nov 2022 13:30:14 +0530 https://www.taxtmi.com/article/detailed?id=10810