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Applicability of interest on disputed GST amount, Goods and Services Tax - GST

Issue Id: - 117053
Dated: 1-3-2021
Applicability of interest on disputed GST amount

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Sir, if I want to pay any GST liability which is disputed i.e not confirmed whether same is taxable or not. In order to avoid penal provisions I want to pay GST tax amount only.

Whether I need to pay interest also. What plea I should taken to save interest amount.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 2-3-2021
By:- Shilpi Jain

You could consider paying it under protest. Though there is no specific provision under GST which allows this., there is a view that payment under protest should be available.

2 Dated: 2-3-2021

You have to pay the amount under intimation to the department that you paying the amount as DISPUTE. After the assessment made by the Assessing Officer, if there is any amount due to be paid the same should be paid with interest from the date of order to the date of payment.

3 Dated: 2-3-2021

I support the views of both experts. I further opine that although FAQs say that there is no provision for payment of GST under protest but in my view erstwhile provisions are saved under Saving Section 174 of CGST Act. Saving Section protects the interest of both i.e. Assessees and Govt. Various courts accept the payment of tax under protest. There is practice to this effect. The purpose of "Under Protest" is to provide natural justice to the assessee. If you pay tax under protest, it shows your bona fides and hence saves from penal action.

No need to pay interest at present. However, interest can also be paid under protest.


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