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of <h1>Taxpayers Under Assam GST Act Must Pay Interest on Late Payments and Excessive Claims, Rates Up to 24%</h1> Under the Assam Goods and Services Tax Act, 2017, individuals liable to pay tax must do so within the prescribed period. If they fail, they must pay interest on the unpaid tax at a rate not exceeding 18%, as determined by the government. This interest is calculated from the day following the due date. Additionally, if a taxable person makes an undue or excessive claim of input tax credit or reduces output tax liability excessively, they must pay interest at a rate not exceeding 24%, as notified by the government.
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