Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a [payment order]152 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 interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
Section 94: Order sanctioning interest on delayed refunds
Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017
Where this provision sits
| Act | Central Goods and Services Tax Rules-Part-A dated 09.10.2019 |
|---|---|
| Section | 94 |
| Marginal note | Order sanctioning interest on delayed refunds |
| Jurisdiction | Central |
| Status | In force as published by the source |
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