₹ 0
18% P.A.
Section 50
Efficiency
Taxpayers are only liable to pay interest on the portion of tax paid through the Electronic Cash Ledger. Input Tax Credit (ITC) offsets do not attract interest, ensuring a fair compliance burden.
Voluntary
Disclosure
Discharging interest voluntarily before a system-generated notice (DRC-01) can protect your business from further punitive actions and maintain a high GST compliance score.