Interest on delayed payment of tax
Section 36
Bill
PAYMENT OF TAX
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
36. 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 tax or any part thereof remai
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