keralataxes.gov.in
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The Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, has issued a notification to fix the rate of interest per annum for various sections under the Integrated Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. The notification specifies the rate of interest for different sections, including section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017, section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (3) of section 50 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (12) of section 54 of the Central Goods and Services Tax Act, 2017. The notification also specifies the rate of interest for section 20 of the Integrated Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017 read with proviso to section 56 of the Central Goods and Services Tax Act, 2017. The notification comes into force from the 1st day of July, 2017.
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Source: keralataxes.gov.in
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