{"id":77121,"date":"2026-10-28T07:16:36","date_gmt":"2026-10-28T07:16:36","guid":{"rendered":""},"modified":"2026-10-28T07:16:36","modified_gmt":"2026-10-28T07:16:36","slug":"interest-on-wrongly-availed-igst-credit-requires-fresh-review-against-the-combined-electronic-credit-ledger-balance","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77121","title":{"rendered":"Interest on wrongly availed IGST credit requires fresh review against the combined electronic credit ledger balance."},"content":{"rendered":"<p>Interest on wrongly availed IGST credit requires fresh review against the combined electronic credit ledger balance.<br \/>Case-Laws<br \/>GST<br \/>Interest on wrongly availed IGST credit requires determination by considering the aggregate balance in the electronic credit ledger across IGST, CGST and SGST heads, as required by the clarificatory circular. The interest liability itself remained undecided on merits. The impugned orders were set aside and the matters remitted for fresh consideration after a personal hearing. The fresh enquiry is confined to applying the circular when determining interest on wrongly availed IGST credit.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105501\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interest on wrongly availed IGST credit requires fresh review against the combined electronic credit ledger balance.Case-LawsGSTInterest on wrongly availed IGST credit requires determination by considering the aggregate balance in the electronic credit&#8230;<\/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-77121","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77121","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=77121"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77121\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}