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Section50
The Andhra Pradesh Goods and Services Tax Act, 2017

Interest on delayed payment of tax

In force Act 16 of 2017 As on 09 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 16 of 2017 Cited by 10 provisions

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 50 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with interest on delayed payment of tax. Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made there under, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay on his own, i

Interest on delayed payment of tax- (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made there under, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay on his own, interest at such rate, not exceeding eighteen per cent., as may be notified the Government on the recommendations of the Council.

(2) The interest under sub-section (1) shall be calculated in such manner as may be prescribed from the day succeeding the day on which such tax was due to the paid.

(3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommendations of the Council.

Section 50, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 42 Matching, reversal and reclaim of input tax
  2. s. 43 Matching, reversal and reclaim of reduction in output tax liability

Referred to by 10

  1. s. 42 Matching, reversal and reclaim of input tax
  2. s. 43 Matching, reversal and reclaim of reduction in output tax liability
  3. s. 51 Tax deduction at source
  4. s. 52 Collection of tax at source
  5. s. 60 Provisional Assessment
  6. s. 62 Assessment of non-filers of returns
  7. s. 73
  8. s. 74
  9. s. 76 Tax collected but not paid to Government
  10. s. 80

Questions about Section 50

What does Section 50 of the Andhra Pradesh Goods and Services Tax Act deal with?

Section 50 of the Andhra Pradesh Goods and Services Tax Act is headed "Interest on delayed payment of tax". Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made there under, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay on his own, i

How do I find court cases under Section 50 of the Andhra Pradesh Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 50, section 50 Andhra Pradesh Goods and Services Tax Act, section 50 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 50 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?

Its own text turns on section 42 (Matching, reversal and reclaim of input tax), section 43 (Matching, reversal and reclaim of reduction in output tax liability), so none of them can safely be read on its own. 10 other provisions in this corpus refer back to it.

When was the Andhra Pradesh Goods and Services Tax Act enacted?

Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content). This page is not a substitute for legal advice.