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.
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"