Circular on Clarification on charging of interest under section 50(3) of the CGST Act, 2017 (dated – 17.07.2023) – CBIC

• 18th, July 2023
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– Circular on Clarification on charging of interest under section 50(3) of the CGST Act, 2017 (dated – 17.07.2023) – CBIC.

• Clarifications have been given in case of wrong availed of IGST credit by a registered person and reversal thereof for the calculation of interest. Please refer circular for more details.