Interest Applicable for Delayed GST Return Filing, Despite Tax Payment from Credit Ledger

Sincon Infrastructure Pvt. Ltd. Vs Union of India (Patna High Court)

In case of Sincon Infrastructure Private Limited Versus Union of India (Civil Writ Jurisdiction Case No. 11621 of 2023) Patna High court observed that, Benefit of ITC, will accrue to the tax payer, when he files the return and claim the ITC on self-assessment basis and not at the time, he makes payment to supplier.

If there is a delay in furnishing of returns, then obviously there is a delay in the input tax credit coming into the Electronic Credit Ledger. So on delay occasions the taxpayer has to pay the i

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