https://www.taxtmi.com/forum/issue?id=120797 Interest received for delayed payment on a pre GST supply can be part of the taxable value under GST; statutory provisions treat interest on late payment as included in value and specify that additions to value by way of interest are treated as supplied on the date the supplier receives the interest, so GST liability arises in the period of receipt. en-us Fri, 06 Mar 2026 13:37:50 +0530 Wed, 11 Mar 2026 07:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120797 Interest received for delayed payment on a pre GST supply can be part of the taxable value under GST; statutory provisions treat interest on late payment as included in value and specify that additions to value by way of interest are treated as supplied on the date the supplier receives the interest, so GST liability arises in the period of receipt. Discussion-Forum GST Fri, 06 Mar 2026 13:37:50 +0530 https://www.taxtmi.com/forum/issue?id=120797