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Interest rate under tnvat

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(Querist)
23 September 2013 Dear sir,

Pls inform interest rate for late payment of CST due to the TNVAT with section.

thanks
karthik
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
24 September 2013 Belated submission of TNVAT Return will attract interest at one and a quarter per cent of the tax payable for every month or part thereof under section 42(4) of the Tamil Nadu Value Added Tax Act 2006.
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