ICAI Releases Third Edition of its Handbook on Interest, Late Fee and Penalties Under GST:

The ICAI's Handbook covers GST-related interest, late fees, and penalties, incorporating all statutory developments up to December 5, 2025.

ICAI Handbook on GST Interest, Late Fee and Penalties

Vanshika verma

Dec 25, 2025

Last update on Dec 25, 2025

ICAI Releases Third Edition of its Handbook on Interest, Late Fee and Penalties Under GST The Institute of Chartered Accountants of India (ICAI) recently introduced a handbook on "Interest, Late Fee and Penalties under GST" in December 2025. This is the third edition of the "Interest, Late Fee and Penalties under GST" handbook. However, the first edition was launched in May 2020 and the second was introduced in January 2022. The handbook includes all the latest statutory amendments, legal changes, New updates from Finance Acts, notifications, circulars and clarifications issued by the Government. This revised edition reflects the law as updated up to December 5, 2025. ICAI's handbook is useful for chartered accountants and other stakeholders because it explains interest, late fees, and penalties under GST in a clear way.

About Author

Vanshika verma

Content Writer

Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.