Section No. 56 - Interest On Delayed Refunds.

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
13/2017 - Central Tax 28.06.2017

It, inter alia, specifies rate of interest payable under Section 56 and under proviso to Section 56 of the CGST Act, 2017. 

Notification Nos.

31/2020-CentralTax, dated 03.04.2020 (w.e.f. 20.03.2020);
51/2020-Central Tax, dated 24.06.2020;
08/2021-Central Tax, dated 01.05.2021 (w.e.f. 18.04.2021);
18/2021-Central Tax, dated 01.06.2021 (w.e.f. 18.05.2021).