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Interest on delayed GST payment under section 50
When interest arises under section 50 of the CGST Act, the 18% rate, interest on net cash liability and on wrongly availed input tax credit, with an example.
Published 9 Nov 2026 · Reviewed 9 Nov 2026 GST Input Tax CreditInput tax credit and GSTR-2B: conditions and reconciliation
Section 16 conditions for claiming ITC, the role of GSTR-2B, the time limit, the 180-day payment rule and a practical monthly reconciliation routine.
Published 9 Nov 2026 · Reviewed 9 Nov 2026