https://www.taxtmi.com/notifications?id=147224 Delayed tax payment interest applies only to tax paid through the electronic cash ledger where a declared return is filed late, except where proceedings under sections 73 or 74 have commenced. In other cases, interest runs on unpaid tax from the due date until payment. Interest on wrongly availed and utilised input tax credit runs from utilisation until reversal or payment. Utilisation occurs when the electronic credit ledger balance falls below the wrongly availed credit, with the relevant date determined by the return-payment or ledger-debit mechanism. en-us Fri, 08 Jul 2022 00:00:00 +0530 Thu, 08 Oct 2026 13:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147224 Delayed tax payment interest applies only to tax paid through the electronic cash ledger where a declared return is filed late, except where proceedings under sections 73 or 74 have commenced. In other cases, interest runs on unpaid tax from the due date until payment. Interest on wrongly availed and utilised input tax credit runs from utilisation until reversal or payment. Utilisation occurs when the electronic credit ledger balance falls below the wrongly availed credit, with the relevant date determined by the return-payment or ledger-debit mechanism. Notifications GST - States Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147224