Gst interest calculation

My Aug'18 return is still pending, tax amount is Rs. 140000.00 so what will be the interest amount if I filed return in June'19? I know late fees will be automatic calculated for the next time return filling, but not interest, so please answered.

Replies (2)

please refer  section 50 of the CGST act  2017  and also   consult  with  your auditors . 

interest may be payable at the rate of 18℅ in terms of section 50(1) of the cgst act

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