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of <h1>Ministry of Finance Sets Annual Interest Rates Under Union Territory GST Act with Varied Rates for 2020-2021 Delays.</h1> The notification from the Ministry of Finance, dated June 30, 2017, establishes the annual interest rates under the Union Territory Goods and Services Tax Act, 2017. The rates are set at 18% for certain sections, while others are at 6% or 9%. Specific interest rates apply to taxpayers based on their aggregate turnover and geographical location, with different rates for delayed tax payments during specified months in 2020 and 2021. The notification outlines varying interest rates for taxpayers with turnovers above or below Rs. 5 crores, with adjustments for specific periods and conditions. The notification is effective from July 1, 2017.
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