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    <title>Interest on delayed payment of tax.</title>
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    <description>Persons liable to pay tax who fail to pay tax within the prescribed period must pay interest on the unpaid amount at a Government-notified rate not exceeding eighteen per cent., calculated from the day after the due date in the prescribed manner; persons making undue or excess input tax credit claims or undue reductions in output tax liability must pay interest on those amounts at a Government-notified rate not exceeding twenty-four per cent.</description>
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      <description>Persons liable to pay tax who fail to pay tax within the prescribed period must pay interest on the unpaid amount at a Government-notified rate not exceeding eighteen per cent., calculated from the day after the due date in the prescribed manner; persons making undue or excess input tax credit claims or undue reductions in output tax liability must pay interest on those amounts at a Government-notified rate not exceeding twenty-four per cent.</description>
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