Section 40(1) in Gujarat Value Added Tax Rules, 2006
(1)Where upon an application by any person claiming interest on any refund or otherwise, the Commissioner is satisfied that such interest is due and payable to the applicant or any person under section 38, the Commissioner shall record an order specifying therein the amount of refund the payment of which is delayed, the period of delay for which interest is payable and the amount of interest payable therefor, and shall communicate the same to the applicant or person concerned.
