THE DELHI GOODS AND SERVICES TAX ACT, 2017 Notification History
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Body NOTIFICATION No.F3(14 )/Fin(Rev-I)/2017-18/DS-VI/358 Notification No. 13/2017- State Tax Dated 30th June, 2017

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 Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, 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.

Table

Serial Number	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

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

By order and in the name of the Lt. Governor of the National Capital Territory of Delhi

(S. K. Gupta)

Dy. Secretary VI (Finance)