Interest under GST accrues automatically; recovery proceeds on notice, with instalments and appeals generally unavailable.
Interest under Section 50(1) of the CGST Act is a statutory, compensatory accrual that arises automatically on belated tax payments; unpaid self assessed tax or interest is recoverable under Section 75(12). Rule 142(5)-(6) contemplates FORM GST DRC 07 as the electronic summary treated as a notice for recovery (not an adjudication order). Instalment relief under Section 80 does not extend to self assessed interest, appeals under Section 107 apply to orders not mere recovery intimations, and Section 161 permits rectification of apparent errors in notices. (AI Summary)