Interest on delayed payment of tax
Section 50
GST – States
PAYMENT OF TAX
Bihar Goods and Services Tax Act, 2017
50. Interest on delayed payment of tax.-
\n(1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made there under, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part there of remains unpaid, pay, on his own, interest at such rate, n<\/p>\n
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