Tax and Late fee under GST


22 May 2024  
In some sections of Cgst act it is written that unpaid TAX and interest can be recoverd by taxpayers.

My question is whether the term 'TAX' includes 'LATE FEE'.

There is no definition of tax given in CGST Act.

In my opinion If section itself states that tax and interest can be recovered then in that case the term TAX is referred exclusively for TAX not for interest as well as for late fee.

Please guide n correct me if I am wrong.