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Interest on delayed payment of tax.

Section 50 - Kerala SGST - PAYMENT OF TAX - GST - States - Section 50 - 50. -(1) Every person who is liable to pay tax in accordance with the provisions of this Ordinance or the rules made thereunder, but fails to pay the tax or any part thereof to t .....

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s of the Council. (2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input .....

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