This instruction gives administrative directions for recovery of interest on delayed payment of GST in line with the GST Council’s recommendations. It clarifies that interest under Section 50 shall be recovered only on the net cash tax liability and not on the gross tax payable. For the period from 01.07.2017 to 31.08.2020, field formations are instructed to recover interest only on the portion of tax paid through the electronic cash ledger. Show cause notices already issued demanding interest on gross liability are to be kept in the call book till the retrospective amendment to Section 50 is carried out. The instruction ensures uniform implementation and taxpayer relief pending legislative amendment.