interest u/s 30(2) and us 30(3)

Sec 30(2) Interest is payable by Registered Dealer on late payment of tax, i.e. interest is paid after due dateof filing return. Interest is to be calculated form due date to date of payment of tax. If tax is payable on filing of revised return or fresh return, then interest is to be calculated from due date of filing original return to date of payment of tax.

Sec 30(3) Interest payable by Registered Dealer on dues on assessment (for any period).

i)  interest is to be calculated on the amount remaining unpaid; after taking into consideration the amount on which interest is paid u/s.30(2) and has remained unpaid up-to one month after the end of the period of assessment,

ii)  Interest is to be calculated from next date following last day of the period covered by assessment order to the date of assessment.