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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Rate of interest under Odisha GST Act fixed for distinct sections, specifying higher rates for delayed payment and lower for refunds.</h1> The State Government prescribes the rate of interest per annum under the Odisha Goods and Services Tax Act, 2017 for specified provisions: sub section (1) of section 50 at 18%, sub section (3) of section 50 at 24%, sub section (12) of section 54 at 6%, section 56 at 6%, and the proviso to section 56 at 9%. The notification takes effect from the 1st day of July, 2017.

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