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    <title>Interest on ITC reversal Pursuant to Notification</title>
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    <description>If a taxpayer reversed ITC and paid the additional cash amount in accordance with Notification No. 3/2019 and its Annexures within the prescribed time limit (the due date for furnishing the return for the month of September following the end of the financial year 2018-19), interest is not payable; therefore interest demands raised during a GST desk audit are not warranted where the reversal and payment complied with the notification&#039;s procedure and timeline.</description>
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