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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Interest Due on Delayed Refunds: Officer Must Issue Order Using FORM GST RFD-9 Under Section 39.</h1> The statutory provision mandates that when interest is due on delayed refunds under section 39, the proper officer must issue an order and payment advice using FORM GST RFD-9. This document will detail the delayed refund amount, the delay period, and the interest amount payable. The interest will be electronically credited to one of the applicant's bank accounts listed in their registration details and specified in the refund application.