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GST Interest 24% situations

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(Querist)
26 October 2020 Dear Experts,

Kindly explain on which situations GST interest 24% will attract.

Regards,

Rakesh Sharma
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Lekhraj sood

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Lekhraj sood (Expert)
26 October 2020 24% interest only gets attracted reversal of ITC arising out of mismatches in invoices between supplier and recipient under section 42 and 43 by following specified procedure.

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