https://www.taxtmi.com/caselaws?id=772306 Interest under GST is not leviable on tax that was already credited to the taxpayer's electronic cash ledger before the return due date and remained there until later debit on filing. Rule 88B(1) of the CGST Rules, 2017 was applied to treat such credited amounts as excluded from interest computation, because the tax had effectively been deposited in the ledger within time. The rule was regarded as clarificatory, so no separate issue of retrospective or prospective operation arose. en-us Fri, 14 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772306 Interest under GST is not leviable on tax that was already credited to the taxpayer's electronic cash ledger before the return due date and remained there until later debit on filing. Rule 88B(1) of the CGST Rules, 2017 was applied to treat such credited amounts as excluded from interest computation, because the tax had effectively been deposited in the ledger within time. The rule was regarded as clarificatory, so no separate issue of retrospective or prospective operation arose. Case-Laws GST Fri, 14 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772306