Section 42(1)(b) in Daman and Diu Value Added Tax Regulation, 2005

[Cites 0, Cited by 0] [Section 42(1)] [Section 42] [Entire Act]

Daman and Diu - Subsection

Section 42(1)(b) in Daman and Diu Value Added Tax Regulation, 2005

(b)The simple interest at the rate specified under sub-section (1) shall be calculated from -

(i)the date from which the refund was due to be paid to the person; or

(ii)the date on which the person paid the excess amount,