Calculation of Interest on wrong Input Availed

Amit Jain (Proprietor ) (538 Points)

02 June 2022  
Wrong Input Availed in Sept'2019 but the same has been unutilised till Oct'2020.

The Wrong Input utilised in the month of Nov'2020.

Now my question is

1) Whether we have to charge interest from Sept'2019 or Nov,2020

2) Under which section we have to reverse the amount

3) Financial Year to be selected