Can an SCN be issued under S 73/ 74 of CGST Act, 2017 only and only for payment of interest on late filing of GSTR-3B ? https://www.taxtmi.com/forum/issue?id=118808 Whether a show cause notice can be issued solely to recover interest for delayed filing is contested: some authorities treat interest as part of tax and permit SCNs to demand interest while other rulings require recovery to follow the prescribed recovery notice/order form and insist that any demand for interest comply with principles of natural justice and proper calculation on net liability. en-us Mon, 16 Oct 2023 10:10:36 +0530 Thu, 23 Jan 2025 14:20:39 +0530 TaxTMI RSS Generator Can an SCN be issued under S 73/ 74 of CGST Act, 2017 only and only for payment of interest on late filing of GSTR-3B ? https://www.taxtmi.com/forum/issue?id=118808 Whether a show cause notice can be issued solely to recover interest for delayed filing is contested: some authorities treat interest as part of tax and permit SCNs to demand interest while other rulings require recovery to follow the prescribed recovery notice/order form and insist that any demand for interest comply with principles of natural justice and proper calculation on net liability. Discussion-Forum GST Mon, 16 Oct 2023 10:10:36 +0530 https://www.taxtmi.com/forum/issue?id=118808