Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Interest Due on GST Refunds Under Section 107 or 112; Calculated from Payment Date as Per Section 56.</h1> Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 of the Gujarat Goods and Services Tax Act, 2017, is refunded following an order by the Appellate Authority or Appellate Tribunal, interest is payable on the refund. The interest rate is specified under section 56, and it accrues from the date of payment until the refund date.
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