Interest on Delayed Tax Refunds Under Nagaland GST Act: 6% After 60 Days, 9% if Ordered by Tribunal.

If a tax refund under the Nagaland Goods and Services Tax Act, 2017 is delayed beyond sixty days from the application receipt, interest up to six percent, as specified by government notification, is payable from the sixty-first day until the refund is issued. 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 is payable from the sixty-first day. An appellate or court order against a proper officer's decision is considered an order under section 54(5).

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