Central Tax Notifications

CGST Notification 13/2017

Title Seeks to prescribe rate of interest under CGST Act, 2017
Number 13/2017
Date 28-06-2017
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(1) 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.

S. No. 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

1

S.No.Class of registered personsRate of interestTax period
(1)(2)(3)(4)
1.Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial yearNil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020February, 2020, March 2020, April, 2020
2.Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and LakshadweepNil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020February, 2020
Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020March, 2020
Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020April, 2020
Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020May, 2020
Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020June, 2020
Nil till the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020July, 2020
3.Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and DelhiNil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020February,2020
Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020March, 2020
Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020April, 2020
Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020May, 2020
Nil till the 25th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020June, 2020
Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020July, 2020."

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


  1. Substituted in Central Goods and Services Tax (Seventh Amendment) Rules, 2020, vide Notification No. 51/2020 Central Tax (dated 24th June 2020).