Section 56 of the CGST Act, 2017 states that claim of refund arising from an order passed by an adjudicating authority or Appellate Authority or an Appellate Tribunal or Court which is not being refunded within _________

CS Executive · Tax Laws · PYQS · December 2019
Section 56 of the CGST Act, 2017 states that claim of refund arising from an order passed by an adjudicating authority or Appellate Authority or an Appellate Tribunal or Court which is not being refunded within __________ days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding __________ per annum, shall be payable in respect of such refund.
(A) 30 days, 6%
(B) 30 days, 9%
(C) 60 days, 9%
(D) 60 days, 6%

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Goods and Services Tax (GST)

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