https://www.taxtmi.com/forum/issue?id=119428 Whether interest arises where an invoice omitted from GSTR-1 is later reported while the taxpayer had a sufficient electronic credit ledger balance; commentary contrasts the general interest rule for delayed tax with a proviso exempting interest when belated returns are paid by debiting the electronic cash ledger, and notes separate interest liability for wrongly availed and utilised input tax credit. en-us Wed, 27 Nov 2024 05:58:31 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119428 Whether interest arises where an invoice omitted from GSTR-1 is later reported while the taxpayer had a sufficient electronic credit ledger balance; commentary contrasts the general interest rule for delayed tax with a proviso exempting interest when belated returns are paid by debiting the electronic cash ledger, and notes separate interest liability for wrongly availed and utilised input tax credit. Discussion-Forum GST Wed, 27 Nov 2024 05:58:31 +0530 https://www.taxtmi.com/forum/issue?id=119428