Star Index Section 50 (3)

Notification

S.No. Notification No. Subject

1. Notification No. 13/2017-Central Tax,dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017.

Circular

S.No. Circular No. Subject

1. Circular No. 192/04/2023-GST dt.17.07.2023 Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

S.No.	Notification No.	Subject
1.	Notification No. 13/2017-Central Tax,dt. 28-06-2017	Seeks to prescribe rate of interest under CGST Act, 2017.

S.No.	Circular No.	Subject
1.	Circular No. 192/04/2023-GST dt.17.07.2023	Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.