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        Bills

        AMENDMENTS IN THE IGST ACT, 2017

        2 February, 2022

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        II. AMENDMENTS IN THE IGST ACT, 2017:

        S.No.

        Amendment

        Clause of the Finance Bill, 2022

        1.

        Notification No. 6/2017 – Integrated Tax, dated the 28th June, 2017, is being amended retrospectively, with effect from the 1st day of July, 2017, so as to notify rate of interest under subsection (3) of section 50 of the CGST Act as 18%.

        [118]

         

        Full Text:

        Budget 2022-23 + FINANCE Bill, 2022

        Interest rate under CGST Act fixed retrospectively, establishing a statutory uniform rate effective from July 2017. A retrospective amendment to Notification No. 6/2017 fixes the statutory interest rate applicable under the CGST interest provision, with effect from 1 July 2017, by specifying the rate of interest under subsection (3) of the relevant CGST provision.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Interest rate under CGST Act fixed retrospectively, establishing a statutory uniform rate effective from July 2017.

                              A retrospective amendment to Notification No. 6/2017 fixes the statutory interest rate applicable under the CGST interest provision, with effect from 1 July 2017, by specifying the rate of interest under subsection (3) of the relevant CGST provision.


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