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    <title>Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.</title>
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    <description>Interest proceedings for wrong availment of IGST credit and its reversal are to apply the clarification issued for levy of interest under section 50(3), with necessary modifications, under the Chhattisgarh Goods and Services Tax framework. The applicable central GST clarification is extended to such proceedings under the State GST law to secure uniformity.</description>
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      <description>Interest proceedings for wrong availment of IGST credit and its reversal are to apply the clarification issued for levy of interest under section 50(3), with necessary modifications, under the Chhattisgarh Goods and Services Tax framework. The applicable central GST clarification is extended to such proceedings under the State GST law to secure uniformity.</description>
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