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of <h1>Interest Rates for Late Tax Payments and Excess Claims Under Orissa GST Act, 2017: 18% and 24% Maximum</h1> Every person liable to pay tax under the Orissa Goods and Services Tax Act, 2017, who fails to do so within the prescribed period, must pay interest on the unpaid amount at a rate not exceeding eighteen percent, as notified by the Government. The 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 the excess amount at a rate not exceeding twenty-four percent, as notified by the Government.
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