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Interest on delayed payment of tax

Section 36 - Draft-Bills-Reports - PAYMENT OF TAX - Goods and Services Tax - Section 36 - 36. (1) Every person liable to pay tax in accordance with the provisions of the Act or rules made thereunder, .....

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emains unpaid, pay interest at such rate as may be notified, on the recommendation of the Council, by the Central or a State Government. (2) The interest under sub-section (1) shall be calculated from .....

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