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<h1>Interest on Delayed GST Refunds: Up to 6% or 9% Beyond 60 Days Per Uttarakhand Act, Section 54(5).</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, if a tax refund is not processed within sixty days from the application receipt, interest up to six percent may be applied, as specified by government notification. If the refund arises from a final order by an adjudicating authority, appellate authority, tribunal, or court and is delayed beyond sixty days, interest up to nine percent may be applied. The interest is calculated from the day after the sixty-day period until the refund is issued. An appellate or court order for a refund is considered equivalent to an order under section 54(5).