Standing Orders issued by CGST Principal Commissioner, Hyderbad on Sec. 50 of CGST and TGST Acts on payment of interest. 

GST- Interest liability U/ Sec. 50 of CGSTA/SGSTA on account of the delayed filing of GSTR-3B returns – Interest liable to be paid both on the cash and the ITC component of the tax paid after the due date prescribed - Recovery of such interest as clearly recoverable arrears- Reg