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of <h1>Failing to pay tax under Kerala GST Ordinance 2017 incurs interest up to 18%; undue claims incur up to 24%.</h1> Every person liable to pay tax under the Kerala Goods and Services Tax Ordinance, 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. This interest is calculated from the day after the tax was due. Additionally, if a person makes an undue or excessive claim of input tax credit or reduction in output tax liability, they must pay interest on the excess at a rate not exceeding twenty-four percent, as determined by the Government.
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