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

Union of India - Subsection

Section 133(3)(c) in The Central Goods and Services Tax Rules, 2017

(c)the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause [along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of deposit of such amount] in the Fund constituted under section 57 and the remaining fifty per cent. of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;