My thought in the interest rate in the gst is that Basically Gst is three tier system. maximum interest is 18%. Igst on interstate and Cgst and Sgst on intrastate respectively. In a financial year which treated on the pending due as 6+6+6 In that financial year, no any igst due pending it is treated as 6+6=12% on intrastate only. If no any cgst,sgst due pending it is treated as 6% only in financial year. Now. Its faced as a difficult matter in the gst by traders and tax authorities.
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