Where the refund is withheld under Section 54(11) of the CGST/SGST Act, will the taxable person be given interest?
Question 12
Bill
Refunds
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. Where the refund is withheld under Section 54(11) of the CGST/SGST Act, will the taxable person be given interest?
Ans. If as a result of appeal or further proceeding the taxable person becomes entitled to refund, then he shall also be entitled to interest at the rate notified [section 54(12)
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