https://www.taxtmi.com/forum/issue?id=120557 Interest under the GST provision should be charged only on the unpaid portion of tax after deducting amounts available in the Electronic Cash Ledger and the Electronic Credit Ledger; under the cited judgment the date cash is deposited into the cash ledger constitutes discharge and later filing of FORM DRC-03 is treated as a book entry. en-us Mon, 20 Oct 2025 20:14:36 +0530 Tue, 16 Dec 2025 22:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120557 Interest under the GST provision should be charged only on the unpaid portion of tax after deducting amounts available in the Electronic Cash Ledger and the Electronic Credit Ledger; under the cited judgment the date cash is deposited into the cash ledger constitutes discharge and later filing of FORM DRC-03 is treated as a book entry. Discussion-Forum GST Mon, 20 Oct 2025 20:14:36 +0530 https://www.taxtmi.com/forum/issue?id=120557