Rate of interest under section 50 54 56 of the Gujarat Goods and Services Tax Act, 2017 - 13/2017-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 13/2017-State Tax Dated the 30th June, 2017. No.(GHN-30)GST-2017/S.50,54 56 (1)-TH: - 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 Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017) , the Government of Gujarat, 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. 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. By order and in the name of Governor of Gujarat, C J Mecwan Joint Secretary to Government.