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    <description>GST liability on additional or penal interest is clarified through a departmental communication forwarding the Central Board of Indirect Taxes and Customs circular on the subject. The clarification applies to the treatment of additional or penal interest under GST and is circulated to field officers for information and compliance. The addressees are directed to inform subordinate officers and ensure implementation accordingly.</description>
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      <description>GST liability on additional or penal interest is clarified through a departmental communication forwarding the Central Board of Indirect Taxes and Customs circular on the subject. The clarification applies to the treatment of additional or penal interest under GST and is circulated to field officers for information and compliance. The addressees are directed to inform subordinate officers and ensure implementation accordingly.</description>
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