Notification No 13/2017 Central Tax Dated 28th June, 2017

Notification No 13/2017 Central Tax Dated 28th June, 2017 ( Given below)  Seeks to prescribe rate of interest under  CGST Act, 2017 for following sections :-

Section 50. Interest on delayed payment of tax. ( for sub-sections (1) and (3) of section 50, )

Section 54. Refund of tax. ( for sub-section (12) of section 54 )

Section 56. Interest on delayed refunds. ( for section 56 and proviso to section 56 )

Read Notification No 13/2017 Central Tax Dated 28th June, 2017

[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 fixes
the rate of interest per annum, for the purposes of the sections as specified in column (2) of the
Table below, as mentioned in the corresponding entry in column (3) of the said Table.

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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