GST ON DELAYED PAYMENT IF RETURN ALREADY FILLED

In terms of section 50(1) read with rule 88B(2) interest is leviable on gross tax liability to the extent it remained unpaid, irrespective of e credit ledger balance since the liability for FY 18-19 was discharged in FY 19-20. Had it been discharged in the same FY but in any subsequent  month it would have been levied only on net cash basis.