https://www.taxtmi.com/article/detailed?id=12137 Where a taxpayer could not remit GST because a valid GSTIN or portal access was unavailable due to technical issues, charging interest for the period during which remittance was impossible is inappropriate; interest and penalties become applicable only from the date the taxpayer had practical ability to pay, i.e., when registration and portal access were restored, after which standard rules for interest on delayed payment apply. en-us Mon, 18 Dec 2023 11:42:42 +0530 Mon, 18 Dec 2023 11:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12137 Where a taxpayer could not remit GST because a valid GSTIN or portal access was unavailable due to technical issues, charging interest for the period during which remittance was impossible is inappropriate; interest and penalties become applicable only from the date the taxpayer had practical ability to pay, i.e., when registration and portal access were restored, after which standard rules for interest on delayed payment apply. Articles Goods and Services Tax - GST Mon, 18 Dec 2023 11:42:42 +0530 https://www.taxtmi.com/article/detailed?id=12137