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of <h1>Taxpayers under GST Act 2017 face up to 18% interest for late tax payments; undue claims incur up to 24% interest.</h1> Every person liable to pay tax under the Rajasthan Goods and Services Tax Act, 2017, who fails to pay within the prescribed period, must pay interest on the unpaid amount at a rate not exceeding eighteen percent, as notified by the Government. This interest is calculated from the day after the tax was due. Additionally, if a taxable person makes an undue or excess claim of input tax credit or reduces output tax liability excessively, they must pay interest on such amounts at a rate not exceeding twenty-four percent, as determined by the Government.
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