CGST Notification No. 13/2017-Central Tax dated 28.06.17

CGST Notification No. 13/2017-Central Tax dated 28.06.17

Seeks to prescribe rate of interest under CGST Act, 2017

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

Notification No. 13/2017 Central Tax

New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka

G.S.R. ..(E).In exercise of the powers conferred by sub-sections (1) and (3) of section 50,sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017(12 of 2017), the Central Government, on the recommendations of the Council, hereby fixesthe rate of interest per annum, for the purposes of the sections as specified in column (2) of theTable below, as mentioned in the corresponding entry in column (3) of the said Table.

Table

Serial Number	Section	Rate of interest (in per cent)
(1)	(2)	(3)
1.	Sub-section (1) of section 50	18
2.	sub-section (3) of section 50	24
3.	sub-section (12) of section 54	6
4.	section 56	6
5.	proviso to section 56	9

2. This notification shall come into force from the 1st day of July, 2017.

[F. No.349/72/2017-GST]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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• Download the official notification no. 13/2017 Central Tax dated 28.06.2017