Notification No. 13/2017
Date: June 28, 2017
Subject: Fixation of rate of interest under sections 50, 54 and 56 of the CGST Act.
Description:
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.
Effective Date: 1st July, 2017
Other Notifications
19/2022
Rules are amended to provide grounds for cancellation of registration for non-fi...
Read More01/2020
Appoints 01 January 2020 as the date on which specified provisions of sections 9...
Read More29/2019
This notification substitutes S. No. 15 to provide that RCM shall apply on renti...
Read More