https://www.taxtmi.com/forum/issue?id=120409 Interest under Section 50 of the CGST Act is payable while tax remains unpaid, but amounts credited to the electronic cash ledger on or before the return due date and remaining there until debit may be excluded from interest under the proviso to Rule 88B. A contrary judicial view treats tax as unpaid until formally set off (for example by DRC adjustment), so interest would continue until such setoff is effected. Maintain ledger timing evidence to invoke the Rule 88B proviso. en-us Sat, 30 Aug 2025 20:32:28 +0530 Mon, 01 Sep 2025 21:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120409 Interest under Section 50 of the CGST Act is payable while tax remains unpaid, but amounts credited to the electronic cash ledger on or before the return due date and remaining there until debit may be excluded from interest under the proviso to Rule 88B. A contrary judicial view treats tax as unpaid until formally set off (for example by DRC adjustment), so interest would continue until such setoff is effected. Maintain ledger timing evidence to invoke the Rule 88B proviso. Discussion-Forum GST Sat, 30 Aug 2025 20:32:28 +0530 https://www.taxtmi.com/forum/issue?id=120409