{"id":74895,"date":"2026-01-29T09:51:31","date_gmt":"2026-01-29T04:21:31","guid":{"rendered":""},"modified":"2026-01-29T09:51:31","modified_gmt":"2026-01-29T04:21:31","slug":"belated-input-tax-credit-and-interest-for-late-gstr-3b-filing-retrospective-amendment-limited-demand-interest-liability-sustained","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74895","title":{"rendered":"Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained."},"content":{"rendered":"<p>Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.<br \/>Case-Laws<br \/>GST<br \/>Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax pay<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96430\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.Case-LawsGSTPrima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated b<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74895","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74895"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74895\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}