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    <title>Interest on delayed payment of tax.</title>
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    <description>Every person liable for tax must pay interest for periods during which tax remains unpaid at a rate notified by the Government on the Council&#039;s recommendation; interest is calculated from the day after the tax was due in the prescribed manner and is payable by the taxpayer. Where a taxable person makes an undue or excess input tax credit claim or undue or excess reduction in output tax liability, interest is payable on that undue or excess amount at a higher notified rate.</description>
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      <description>Every person liable for tax must pay interest for periods during which tax remains unpaid at a rate notified by the Government on the Council&#039;s recommendation; interest is calculated from the day after the tax was due in the prescribed manner and is payable by the taxpayer. Where a taxable person makes an undue or excess input tax credit claim or undue or excess reduction in output tax liability, interest is payable on that undue or excess amount at a higher notified rate.</description>
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