Order sanctioning interest on delayed refunds
Rule 6
Bill
REFUND
GST – Refund – Final Draft Rules 18-5-2017
6. Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, 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 in
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