Goods and Services Tax – Started By: – Tax DEPTT – Dated:- 29-8-2017 Last Replied Date:- 30-8-2017 – If invoices/debit notes are issued for surcharge for delayed payment in telecommunications sector, is GST to be applied on such invoices/debit notes for surcharge? Is the GST on surcharge to be deposited on Billing or on collection? Kindly intimate the provisions of GST Act/Rules in this regard. – Reply By KASTURI SETHI – The Reply = Surcharge is a type of penalty or late fee charged by the supp
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