Rate of interest per annum fixed under GST provisions for interest on tax liabilities, delayed payments and refunds. Fixes the rate of interest per annum under specified provisions of the Goods and Services Tax Act for interest on tax liabilities, delayed payments and refunds by prescribing differentiated annual interest rates mapped to the relevant statutory subsections and states the date from which those rates take effect.
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.
Rate of interest per annum fixed under GST provisions for interest on tax liabilities, delayed payments and refunds.
Fixes the rate of interest per annum under specified provisions of the Goods and Services Tax Act for interest on tax liabilities, delayed payments and refunds by prescribing differentiated annual interest rates mapped to the relevant statutory subsections and states the date from which those rates take effect.
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