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of <h1>Finance Bill 2022 amends IGST Act 2017, setting 18% interest rate for delayed payments from July 1, 2017.</h1> The Finance Bill, 2022 introduces amendments to the Integrated Goods and Services Tax (IGST) Act, 2017. Notably, Notification No. 6/2017 is amended retrospectively, effective from July 1, 2017, to set the interest rate under subsection (3) of section 50 of the Central Goods and Services Tax (CGST) Act at 18%. This amendment aligns the interest rate for delayed tax payments under the IGST framework with the specified rate in the CGST Act.
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