https://www.taxtmi.com/forum/issue?id=118761 The statutory amendment effected by the Finance Act substitutes the earlier notified figure for the interest entry corresponding to the provision governing interest on wrongly availed and utilised input tax credit, thereby changing the prescribed rate by altering the notification table and applying that substituted figure for the period specified in the schedule. en-us Tue, 19 Sep 2023 19:21:37 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118761 The statutory amendment effected by the Finance Act substitutes the earlier notified figure for the interest entry corresponding to the provision governing interest on wrongly availed and utilised input tax credit, thereby changing the prescribed rate by altering the notification table and applying that substituted figure for the period specified in the schedule. Discussion-Forum GST Tue, 19 Sep 2023 19:21:37 +0530 https://www.taxtmi.com/forum/issue?id=118761