https://www.taxtmi.com/forum/issue?id=118900 Interest on delayed GST payments is an integral part of the principal tax and falls within the same monetary limits for adjudication as tax and cess. Interest liability ordinarily arises automatically by operation of law and may be recovered by issuance of DRC 01 by an officer empowered within the prescribed monetary thresholds. A show cause notice and formal adjudication are required only if the assessee disputes the liability or calculation of interest, in which event contested recovery follows the provisions for disputed tax adjudication. en-us Mon, 11 Dec 2023 16:21:00 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118900 Interest on delayed GST payments is an integral part of the principal tax and falls within the same monetary limits for adjudication as tax and cess. Interest liability ordinarily arises automatically by operation of law and may be recovered by issuance of DRC 01 by an officer empowered within the prescribed monetary thresholds. A show cause notice and formal adjudication are required only if the assessee disputes the liability or calculation of interest, in which event contested recovery follows the provisions for disputed tax adjudication. Discussion-Forum GST Mon, 11 Dec 2023 16:21:00 +0530 https://www.taxtmi.com/forum/issue?id=118900