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

Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax liable to pay tax but fail to do so for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:–

S.No. Class of registered persons Rate of interest Tax period
(1) (2) (3) (4)
1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 February, 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 Lakshadweep Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 February, 2020
Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 March, 2020
Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020
Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 May, 2020
Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 June, 2020
Nil till the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 July, 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 Delhi Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 February,2020
Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 March, 2020
Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020
Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 May, 2020
Nil till the 25th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 June, 2020
Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 July, 2020.”
“4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021
5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021
6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021
7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter Quarter ending March, 2021.”

(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). 2.Inserted vide Notification No.08/2021 (dated 1st May 2021). with effect from the 18th day of April, 2021. 
  2. Substituted vide Notification No. 18/2021 – Central Tax dated 1-Jun-2021