Section No. 50 - Interest on Delayed Payment of Tax

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Superseded
Rescinded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

It notified  rate of interest  under Section 50 (1) and under Section 50 (3) of the CGST Act, 2017. 

Notification No.

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