Regarding interest on Gst

Ideally,

As per my interpretation of law, interest is due to be paid till the time the amount is not credited from the liability ledger

Now, that can be done either through credit or cash ledger or both

But, in either case the same is done simultaneously. It would mean that the liability register is credited with both cash and credit together

Hence, technically speaking it should be charged on thr gross output liability

But, in practice, the same is being charged on amount arrived after adjusting ITC

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