In case where the refund under GST arises because of an appeal and the same is not being refunded within __________ from the date of receipt of application, interest shall be payable at the rate of __________ per annum.

CS Executive · Tax Laws · PYQS · December 2020
In case where the refund under GST arises because of an appeal and the same is not being refunded within __________ from the date of receipt of application, interest shall be payable at the rate of __________ per annum.
(A) 90 days; 6%
(B) 60 days; 6%
(C) 60 days; 9%
(D) 90 days; 9%

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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