Section 50
Section 50 of the Arunachal Pradesh Goods and Services Tax Act, 2017. Every person who is liable to pay Interest on tax in accordance with the delayed provisions of this Act or the rules payment of made thereunder, but fails to pay tax.
(1) Every person who is liable to pay Interest on tax in accordance with the delayed provisions of this Act or the rules payment of made thereunder, but fails to pay tax. 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 by 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 be 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 recommen- ,dations of the Council.
Section 50, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
5 instruments name this provision in its title or its text without being made under it.
- Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2020.Rule 2020
- Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2020.Rule 2020
- Notifications of 2020 from 5th may to 29th NovemberNotification 2020
- waiving of late fee payable under s 47 till 24th june 2020Notification 2020
- Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules 2019Rule 2019
Questions about Section 50
How do I find court cases under Section 50 of the Arunachal 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: Arunachal Pradesh Goods and Services Tax Act 50, section 50 Arunachal Pradesh Goods and Services Tax Act, section 50 of the Arunachal 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 Arunachal Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 42, section 43, so none of them can safely be read on its own. 10 other provisions in this corpus refer back to it. 5 instruments name it without being made under it, most recently Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2020. (2020), then Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2020. (2020).
When was the Arunachal Pradesh Goods and Services Tax Act enacted?
Arunachal Pradesh Goods and Services Tax Act was enacted in 2017 as Act 7 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/82dd33ce-ec95-4627-b25e-81195ced72c2.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/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content). This page is not a substitute for legal advice.