Rule 5 – Draft-Bills-Reports – Draft GST Refund Rules – DRAFT – GOODS AND SERVICES TAX – REFUND RULES, 20- [September 2016] – Rule 5 – 5. Order sanctioning interest on delayed refunds Where any interest is due and payable to the applicant under section 39, the proper officer shall make an order and a payment advice in FORM GST RFD-9, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of
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