THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Notification No.KA.NI.-2-838/XI-9(47)/17-U.P.Act-1-20l7-Order-(08)-2017: Dated 30th June, 2017

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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P.Act no. 1 of 2017), the Governor, on the recommendations of Goods and Services Tax Council, is pleased to fix the rate of interest per annum for the purposes of 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
(1)	(2)	(3)
1	Sub-section (1) of section 50	18 per cent.
2	Sub-section (3) of section 50	24 per cent.
3	Sub-section (12) of section 54	6 per cent.
4	Section 56	6 per cent.
5	Proviso to section 56	9 per cent.

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

By Order,

(S. Rajalingam)

Vishesh Sachiv