Rate of interest under Delhi GST fixed for specified sections, prescribing differentiated annual rates and operative commencement. Fixes the annual rate of interest under specified provisions of the Delhi Goods and Services Tax Act, 2017, prescribing differentiated rates for delayed payment, penal delayed payment, interest relating to refunds and recovery, and a separate rate for the proviso governing recovery; the notification is issued under the Act on Council recommendation and takes effect from the first day of July, 2017.
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Provisions expressly mentioned in the judgment/order text.
Rate of interest under Delhi GST fixed for specified sections, prescribing differentiated annual rates and operative commencement.
Fixes the annual rate of interest under specified provisions of the Delhi Goods and Services Tax Act, 2017, prescribing differentiated rates for delayed payment, penal delayed payment, interest relating to refunds and recovery, and a separate rate for the proviso governing recovery; the notification is issued under the Act on Council recommendation and takes effect from the first day of July, 2017.
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