interest on tax liability

The Finance (no 2) Bill, 2019
Amendment In section 50 of the Central Goods and Services Tax Act, in sub-section (1), the following proviso
shall be inserted, namely:––
“Provided that the interest on tax payable in respect of supplies made during a tax period and
declared in the return for the said period furnished after the due date in accordance with the provisions
of section 39, except where such return is furnished after commencement of any proceedings under
section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is
paid by debiting the electronic cash ledger.”.

Yes it's on Gross liability .

As per Telangana High Court Judgement against Petition filed By M/S Mega Engg. & Infra Ltd. on nterest liability to be charged on Gross or Net .
The Court
determined that tax paid on inputs shall be
considered as input tax credit only when the returns are filed

Hence it's on Gross