NTPC Limited has received an order from the Assistant Commissioner State Tax, GST, Delhi, regarding the payment of tax, interest, and penalty under CGST Act/Delhi GST Act. The order pertains to discrepancies between tax liabilities shown in GSTR-1/GSTR-3B/GSTR-9. NTPC plans to appeal the order within the specified timeframe. The total amount due is ₹16,86,10,726.
Order Details
NTPC Limited has received an order from the Assistant Commissioner State Tax, GST, Delhi, on December 17, 2025. The order addresses the payment of tax, applicable interest, and penalty under the CGST Act/Delhi GST Act.
Reason for the Order
The order was issued due to a mismatch in tax liabilities reported in GSTR-1, GSTR-3B, and GSTR-9 filings for the financial year 2021-22. Additionally, the Input Tax Credit (ITC) related to common credit was disallowed because NTPC’s supply is partially exempt.
Financial Impact
The total amount demanded by the authority is ₹16,86,10,726, which includes:
- Tax: ₹9,51,17,485
- Interest: ₹6,39,81,493
- Penalty: ₹95,11,748
Next Steps
NTPC Limited will file an appeal against the order before the Commissioner (Appeals-1) Delhi within the prescribed timeline. The company believes that it has a strong case for appeal.
Source: BSE