GST interest rates prescribed for delayed payment, refunds and recovery, specifying differing annual rates and commencement effect. Prescribes the rate of interest per annum under specified provisions of the Mizoram Goods and Services Tax Act, 2017 by listing each relevant statutory provision alongside its corresponding annual interest rate in a table; the notification, issued on the Councils' recommendation, states the commencement date from which these rates apply for purposes of tax payment, delayed payment, refunds and recovery.
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.
GST interest rates prescribed for delayed payment, refunds and recovery, specifying differing annual rates and commencement effect.
Prescribes the rate of interest per annum under specified provisions of the Mizoram Goods and Services Tax Act, 2017 by listing each relevant statutory provision alongside its corresponding annual interest rate in a table; the notification, issued on the Councils' recommendation, states the commencement date from which these rates apply for purposes of tax payment, delayed payment, refunds and recovery.
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