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Interest on delayed payment of tax

Section 45 - Draft-Bills-Reports - PAYMENT OF TAX - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 45 - 45. (1) Every person liable to pay tax in accordance with the provisions of the Act or rul .....

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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 the first day on which such tax was due to be paid. (3) In case a taxable perso .....

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