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
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