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of <h1>Claim Interest on Delayed GST Refunds: Use Form GST RFD-09, Follow September 2016 Rules for Timely Compensation.</h1> The statutory provisions outline the process for claiming interest on delayed refunds under the Goods and Services Tax (GST) framework. It includes the use of form GST RFD-09 for filing claims and details the draft formats and rules established in September 2016 for processing GST refunds. The legislation mandates the payment of interest by the tax authorities on refunds that are not processed within the stipulated time, ensuring taxpayers are compensated for delays in receiving their due refunds.
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