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Goods and Service TaxArticle·5 October 2026

GSTAT says ECL Credit Does Not End GST Interest Liability

By J the App

Executive Summary

The Tribunal distinguished between deposit into the Electronic Cash Ledger and payment of a specific tax liability. It held that the 2024 amendment to Rule 88B, which excludes amounts already lying in ECL from interest computation, operates prospectively and does not retrospectively alter the position for earlier periods.

Domain | IDT | GST

The Position

The dispute arose from d...

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