https://www.taxtmi.com/forum/issue?id=119181 Discharging an assessed GST demand by utilising Input Tax Credit depends on the Electronic Credit Ledger balance on the relevant due date and supporting records; availability in the ledger is treated by many as equivalent to payment but entitlement requires proof of balance on each due date. Interest relief is limited by the announced waiver scope and contested judicially: some authorities link interest exemption to ITC availability on the due date, while others treat payment as effective only on return filing and thus impose interest regardless of ledger credit. en-us Thu, 27 Jun 2024 11:11:28 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119181 Discharging an assessed GST demand by utilising Input Tax Credit depends on the Electronic Credit Ledger balance on the relevant due date and supporting records; availability in the ledger is treated by many as equivalent to payment but entitlement requires proof of balance on each due date. Interest relief is limited by the announced waiver scope and contested judicially: some authorities link interest exemption to ITC availability on the due date, while others treat payment as effective only on return filing and thus impose interest regardless of ledger credit. Discussion-Forum GST Thu, 27 Jun 2024 11:11:28 +0530 https://www.taxtmi.com/forum/issue?id=119181