The concept of returns under GST saw magnanimous launch 3 years ago in 2017 fumbled all it’s way throughout and landed on a seemingly middle ground abridged version of return filing which was originally considered only as a makeshift mechanism and unfortunately became the only functional modus.
But the moot question that came was whether this interest has to be paid on Gross liability or net liability paid in cash.
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)