section 43(8)
Section 43(8)
The Sikkim Goods and Services Tax Act, 2017Tax2017218 sections
Statutory text
(8) A supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified under sub-section (1) of section 50 in respect of the amount so added from the date of such claim for reduction in the output tax liability till the corresponding additions are made under the said sub-sections.
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