Notification
| S.No. | Notification No. | Subject |
| 1. | Notification No. 13/2017-Central Tax,dt. 28-06-2017 | Seeks to prescribe rate of interest under CGST Act, 2017. |
Circular
| S.No. | Circular No. | Subject |
| 1. | Circular No. 192/04/2023-GST dt.17.07.2023 | Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. |
CASE LAW
| Authority | One liner |
|
2024(03)LCX0017 Calcutta High Court Ranjan Sarkar |
Assessee is not entitled to pay the interest u/s 50(3) on the ITC availed and reversed but the same has not been utilized. |
|
2022(12)LCX0210 Calcutta High Court LARSEN AND TOUBRO LIMITED |
Assessee not liable to pay interest in case where he has wrongly claimed ITC but it had not been utilized. |