Interest under GST (Sec. 50) CA FINAL IDT REVISION | Payment of Tax (May 2023) |

Описание: In this video, we are going to revise Chapter 12 of the CA Final Indirect Tax Laws!
Chapter 12 - Interest for delayed payment of tax (May 2023)

Find your notes here:
https://drive.google.com/file/d/19z0E...

Chapter timeline:
00:00 - Interest u/s. 50 (1) read with Rule 88 B (1) & (2)
13:20 - Interest on ITC wrongly availed "and utilized"
i.e. Interest u/s. 50 (3) read with Rule 88 B (3)

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