In simple words "The recipient of goods or services is required to pay interest only on input tax credit utilized from e-credit ledger for payment of tax & not on whole amount of input tax credit to be reversed".
source https://www.caclubindia.com/articles/consequences-of-payment-to-suppliers-after-6-months-under-gst-46948.asp
source https://www.caclubindia.com/articles/consequences-of-payment-to-suppliers-after-6-months-under-gst-46948.asp
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