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    <title>Recommendations of the Council, hereby fixes the rate of interest per annum.</title>
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    <description>Prescribes annual interest rates under the Goa Goods and Services Tax Act, 2017 for specified provisions: delayed payment interest under section 50(1), enhanced interest under section 50(3), interest on delayed refunds under section 54(12), interest under section 56, and the proviso to section 56. Rates differ by statutory category and were fixed by the Government of Goa on the Council&#039;s recommendation. The notification takes effect from the commencement date stated in the instrument.</description>
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