https://www.taxtmi.com/forum/issue?id=119774 Whether interest for late payment is eligible for amnesty is disputed: contributors cite Circular No. 238/32/2024-GST and Instruction No.002/2025-GST to show amnesty excludes waiver of interest arising from delayed filing or self-assessed liability, because such interest is directly recoverable; conversely, where a demand arises under determination provisions, amnesty may be available. The core operative point is that interest on belated payment tied to self-assessment is typically excluded from amnesty unless the demand is brought under the demand/determination provisions. en-us Tue, 25 Mar 2025 13:53:49 +0530 Fri, 28 Mar 2025 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119774 Whether interest for late payment is eligible for amnesty is disputed: contributors cite Circular No. 238/32/2024-GST and Instruction No.002/2025-GST to show amnesty excludes waiver of interest arising from delayed filing or self-assessed liability, because such interest is directly recoverable; conversely, where a demand arises under determination provisions, amnesty may be available. The core operative point is that interest on belated payment tied to self-assessment is typically excluded from amnesty unless the demand is brought under the demand/determination provisions. Discussion-Forum GST Tue, 25 Mar 2025 13:53:49 +0530 https://www.taxtmi.com/forum/issue?id=119774