Notification No. 13/2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 13/2017 - Central Tax
(Amendment History)

New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka

G.S.R. …..(E).—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.

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	⁵[18] ^[helldodold[24]^helldod]
3.	sub-section (12) of section 54	6
4.	section 56	6
5.	proviso to section 56	9

²[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 ⁴[liable to pay tax but fail to do so] ^[helldodold[required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax]^helldod] for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:--

Table

S. No. (1)	Class of registered persons (2)	Rate of interest (3)	⁴[Month/Quarter] ^[helldodold[Tax period]^helldod] (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[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 and May, 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 subsection (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter	March, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter	April, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	May, 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 45 days, and 18 per cent thereafter	March, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter	April, 2021
		Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	May, 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 45 days, and 18 per cent thereafter	Quarter ending March, 2021.]
^[helldodold[³[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.]]^helldod]

]

^[helldodold[¹[Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, 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 for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:-

Table

S. No. (1)	Class of registered persons (2)	Rate of interest (3)	Tax period (4)	Condition (5)
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	February, 2020, March 2020, April, 2020	If return in FORM GSTR-3B is furnished on or before the 24^thday of June, 2020
2.	Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year	Nil	February, 2020, March, 2020	If return in FORM GSTR-3B is furnished on or before the 29^th day of June, 2020
2.		Nil	April, 2020	If return in FORM GSTR-3B is furnished on or before the 30^th day of June, 2020
3.	Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year	Nil	February, 2020	If return in FORM GSTR-3B is furnished on or before the 30^th day of June, 2020
			March, 2020	If return in FORM GSTR-3B is furnished on or before the 3^rd day of July, 2020
			April, 2020	If return in FORM GSTR-3B is furnished on or before the 6^th day of July, 2020.”.

]]^helldod]

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

[F. No.349/72/2017-GST]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

1.Inserted Vide :- Notification No. 31/2020-Central Tax, dt. 03.04.2020 (w.e.f 20.03.2020)

2.Substituted Vide :- Notification No. 51/2020-Central Tax, dt. 24.06.2020 (w.e.f 24.06.2020)

3.Inserted Vide :- Notification No. 08/2021-Central Tax, dt. 01.05.2021 (w.e.f 18.04.2021)

4.Substituted Vide :- Notification No. 18/2021-Central Tax, dt. 01.06.2021 (w.e.f 18.05.2021)

5. Substituted Vide: Finance Act, 2022 (Section 116) (w.e.f. 01.07.2017)

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE	EFFECT OF NOTIFICATION	RELATED NOTIFICATION NO. & DATE	RELATED NOTIFICATION NO. & DATE	RELATED NOTIFICATION NO. & DATE	RELATED NOTIFICATION NO. & DATE
13/2017-Central Tax,Dt. 28-06-2017	Prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC or undue or excess reduction in Output Tax liab u/s 50(3) @ 24%, where refund is withheld @6 u/s 54(12) ,refund of tax u/s 56 and refund arise on order of AA or AT and not paid wit in 60 days @ 9%.	Notification No. 31/2020- Central Tax ,Dt. 03.04.2020 Seeks to amend Notification No. 13/2017 CT to lower rate of interest of NIL for the tax periods of February, 2020 to April, 2020 for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having agg turnover > Rs. 5 Crore and NIL rate of interest for those registered persons having agg turnover < Rs. 5 Crore in the preceding FY, subject to condition that due tax is paid by filing return in FORM GSTR-3B by the dates as specified in the Notification.	Notification No. 51/2020- Central Tax ,Dt.24.06.020 Seeks to amend Notification No. 13/2017 CT to provide relief by lowering of interest rate for tax periods from February, 2020 to July, 2020 if return in FORM GSTR-3B is filed before dates specified.	Notification No. 08/2021- Central Tax ,Dt. 01.05.2021 Seeks to amend Notification No. 13/2017 CT to provide relief by lowering of interest rate for tax periods from March, 2021 and April 2021 and Quarter ending March 2021 if return in FORM GSTR-3B is filed before dates specified.	Notification No. 18/2021- Central Tax ,Dt. 01.06.2021 Seeks to amend Notification No. 13/2017 CT to provide relief by lowering of interest rate for tax periods from March, April and May 2021 and Quarter ending March 2021 if return in FORM GSTR-3B is filed before dates specified.