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[Cites 0, Cited by 0] [Section 133(3)] [Section 133] [Entire Act]

State of Himachal Pradesh - Subsection

Section 133(3)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017

(b)return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices alongwith interest at the rate of eighteen percent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be;