Retrospective Amendment - Interest on Tax payable under Section 50 on Net Tax liability

CA. Heet Shah , Last updated: 08 June 2021  
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Notification 16/2021 dated 1stJune 2021 notified the date for effectiveness of section 112 of Finance Act 2021 which states proviso to Sec.50(1) of CGST and shall be read as: Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for t

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Published by

CA. Heet Shah
(Tax Consultant & Practitioner)
Category GST   Report

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