https://www.taxtmi.com/forum/issue?id=121078 Interest liability for non-compliance with Rule 86B is examined where output tax liability was fully discharged through eligible input tax credit instead of paying the stipulated portion through the Electronic Cash Ledger. The issues are whether the cash-payment shortfall constitutes tax remaining unpaid for Section 50 interest and whether sufficient balances available in the Electronic Cash Ledger affect the applicability or calculation of interest. en-us Fri, 21 Aug 2026 20:19:21 +0530 Fri, 21 Aug 2026 20:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121078 Interest liability for non-compliance with Rule 86B is examined where output tax liability was fully discharged through eligible input tax credit instead of paying the stipulated portion through the Electronic Cash Ledger. The issues are whether the cash-payment shortfall constitutes tax remaining unpaid for Section 50 interest and whether sufficient balances available in the Electronic Cash Ledger affect the applicability or calculation of interest. Discussion-Forum Goods and Services Tax - GST Fri, 21 Aug 2026 20:19:21 +0530 https://www.taxtmi.com/forum/issue?id=121078