Interest on delayed payment of tax
Section 45
Bill
PAYMENT OF TAX
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
45. Interest on delayed payment of tax
(1) Every person liable to pay tax in accordance with the provisions of the Act or rules made thereunder, who fails to pay the tax or any part thereof to the account of the Central or a State Government within the period prescribed, shall, on his own, for the period for which the t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =