GST Interest to be paid on Gross or Net Tax Liability (Sec 50)…?

Many of the registered persons are receiving notices to pay interest on GROSS liability for delay in filing of GSTR 3B returns in case of failure to pay so, the department may initiate recovery proceedings under section 79, because of which there is as huge confusion among the registered tax payers regarding calculation of interest.
Let us understand the Legal Provisions & understand why there is a confusion on calculation of interest.

Now, let us go through the recommendations of the GST council, any court orders or the CBIC twitter posts regarding the same and come to the conclusion:

Conclusion::Finally the GST Council has responded to the issue and gave the clarity that “Interest has to be charged on the Net Liability”, the notifications/circulars and amendments to the sec 50 of the Act will be followed.

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