Notification 13/2017 - Central Tax
Date: June 28, 2017
Effective From: June 28, 2017
Subject
Seeks to prescribe rate of interest under CGST Act, 2017
Content
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 mention…