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GST Interest

Latest Articles


No interest on timely GST Deposit in Electronic Cash Ledger

Goods and Services Tax : Clarification on GST interest levy when tax is deposited in the Electronic Cash Ledger by the due date but GSTR-3B filing is delay...

May 13, 2025 3045 Views 2 comments Print

Interest on Wrongly Availed and utilized Input Tax Credit under GST

Goods and Services Tax : Interest is levied on wrongly availed and utilized ITC under Section 50(3) of CGST Act. Learn how it's calculated and when it's ap...

May 11, 2025 2469 Views 0 comment Print

Section 50 GST Interest: Arbitrarily delayed vs Actual delayed payment

Goods and Services Tax : Explore the distinction between interest on arbitrarily delayed and actual delayed GST payments under Section 50 of the CGST Act, ...

July 30, 2024 3072 Views 0 comment Print

Interest payment changes retrospective or prospective-GST council recommendation

Goods and Services Tax : Explore the 53rd GST Council's decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facil...

June 25, 2024 2238 Views 0 comment Print

Analysis of Interest under GST

Goods and Services Tax : Understand GST interest implications: How interest is calculated, legal provisions, recent judgments, and impact on taxpayers' com...

June 19, 2024 7161 Views 0 comment Print


Latest News


Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax : In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) ...

May 2, 2021 19893 Views 1 comment Print

CBIC issues 9 GST Notification & one Instruction on 24.06.2020

Goods and Services Tax : CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June 2020. No...

June 25, 2020 28938 Views 1 comment Print

40th GST Council Meeting gives Relief from Interest & Penalty

Goods and Services Tax : Key outcome of 40TH GST council meeting – The 40th GST COUNCIL met under the chairmanship of Union Minister for Finance & Co...

June 12, 2020 1707 Views 3 comments Print

Stop Charging Interest on Gross GST Tax & Stop coercive action

Goods and Services Tax : Ahilya Chamber of Commerce and Industry has made a request to Prime Minister of India to instruct CBIC through Finance Ministry to...

February 24, 2020 24639 Views 5 comments Print

CBIC justifies Interest on delayed payment based on gross GST liability

Goods and Services Tax : CBIC has issued a Series of Tweet on 15th February 2020 and justified interest calculation on delayed GST payment on the basis of ...

February 15, 2020 36933 Views 16 comments Print


Latest Judiciary


Allahabad HC directs payment of interest on delayed GST refund

Goods and Services Tax : Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolvi...

December 18, 2024 537 Views 0 comment Print

State of Bihar & Ors. Vs Commercial Steel Engineering Corporation (Supreme Court)

Goods and Services Tax : Supreme Court declines to interfere in the Special Leave Petition in the case of State of Bihar Vs Commercial Steel Engineering Co...

August 7, 2024 930 Views 0 comment Print

GST Interest Applies from Tax Due Date to Deposit in Electronic Cash Ledger

Goods and Services Tax : Explore the Gujarat High Court's judgment on CGST interest under Section 50, clarifying it's payable from deposit to electronic ca...

July 9, 2024 2763 Views 1 comment Print

Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC

Goods and Services Tax : Explore the Telangana High Court's judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Cr...

May 26, 2024 669 Views 0 comment Print

Madras HC allows assessee to pay interest on GST liability in installments

Goods and Services Tax : Explore the Madras High Court judgment on challenging a bank attachment notice over GST interest liability. Detailed analysis and ...

April 5, 2024 576 Views 0 comment Print


Latest Notifications


Clarification on Charging of Interest for Wrong Availment of IGST Credit – CBIC Circular

Goods and Services Tax : CBIC Circular No. 192/04/2023-GST provides clarification on charging interest for wrong availment of IGST credit and its reversal ...

July 17, 2023 31533 Views 0 comment Print

CBIC notifies amendment to section 49 & 50 of CGST Act wef 05.07.2022

Goods and Services Tax : CBIC notifies the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022.  Section 110 of Finance Act, ...

July 5, 2022 80352 Views 1 comment Print

Govt waives interest for specified e-commerce operators under GST

Goods and Services Tax : Govt provides waiver of interest for specified electronic commerce operators for specified tax periods vide Notification No. 08/20...

June 7, 2022 2115 Views 0 comment Print

Interest calculator in GSTR-3B is now live on GST Portal

Goods and Services Tax : Deployment of Interest Calculator in GSTR-3B 1. The new functionality of interest calculator in GSTR-3B is now live on the GST Por...

January 26, 2022 12279 Views 1 comment Print

Upcoming functionality – Interest Calculator in GSTR-3B

Goods and Services Tax : GST Portal will now provide system computed interest in GSTR-3B to facilitate taxpayers in self-assessment. Interest will be compu...

January 8, 2022 35244 Views 2 comments Print


Latest Posts in GST Interest

No interest on timely GST Deposit in Electronic Cash Ledger

May 13, 2025 3045 Views 2 comments Print

Clarification on GST interest levy when tax is deposited in the Electronic Cash Ledger by the due date but GSTR-3B filing is delayed.

Interest on Wrongly Availed and utilized Input Tax Credit under GST

May 11, 2025 2469 Views 0 comment Print

Interest is levied on wrongly availed and utilized ITC under Section 50(3) of CGST Act. Learn how it’s calculated and when it’s applicable.

Allahabad HC directs payment of interest on delayed GST refund

December 18, 2024 537 Views 0 comment Print

Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolving inter-authority disputes.

State of Bihar & Ors. Vs Commercial Steel Engineering Corporation (Supreme Court)

August 7, 2024 930 Views 0 comment Print

Supreme Court declines to interfere in the Special Leave Petition in the case of State of Bihar Vs Commercial Steel Engineering Corp, leaving all questions of law open.

Section 50 GST Interest: Arbitrarily delayed vs Actual delayed payment

July 30, 2024 3072 Views 0 comment Print

Explore the distinction between interest on arbitrarily delayed and actual delayed GST payments under Section 50 of the CGST Act, with recent amendments and implications.

GST Interest Applies from Tax Due Date to Deposit in Electronic Cash Ledger

July 9, 2024 2763 Views 1 comment Print

Explore the Gujarat High Court’s judgment on CGST interest under Section 50, clarifying it’s payable from deposit to electronic cash ledger, not filing return. Read the full text analysis here.

Interest payment changes retrospective or prospective-GST council recommendation

June 25, 2024 2238 Views 0 comment Print

Explore the 53rd GST Council’s decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facility for taxpayers. Learn implications, retrospective effects, and penalties.

Analysis of Interest under GST

June 19, 2024 7161 Views 0 comment Print

Understand GST interest implications: How interest is calculated, legal provisions, recent judgments, and impact on taxpayers’ compliance with GST rules.

Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC

May 26, 2024 669 Views 0 comment Print

Explore the Telangana High Court’s judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Credit (ITC) and its implications.

No Interest on Late GSTR-3B Filing if tax is deposited in electronic cash ledger within due dates

April 29, 2024 8289 Views 5 comments Print

Explore implications of depositing GST via PMT 06 before filing GSTR-3B. Learn about tax payment deadlines, interest liabilities, and process of tax deposit and utilization by government.

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