{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"50","heading":null,"text":"(1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council. (2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommendations of the Council.","html":"

(1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council. (2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommendations of the Council.

","words":188,"text_source":"ocr"},"classification":[],"instruments":[{"key":"e80d2886","kind":"notification","title":"Notification No. 08/2022-State Tax","year":2022,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-08-2022-state-tax-e80d2886/"},{"key":"fe5feee7","kind":"notification","title":"Seeks to provide relief by lowering of interest rate for the month of March and April, 2021. (Notification No. 08/2021-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-relief-by-lowering-of-interest-rate-for-the-month-of-fe5feee7/"},{"key":"dd665e71","kind":"notification","title":"21-2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/21-2021-state-tax-dd665e71/"},{"key":"7b6896ca","kind":"notification","title":"Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.(Notification No. 18/2021-State Tax)","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-relief-by-lowering-of-interest-rate-for-a-specified-7b6896ca/"},{"key":"7b35505e","kind":"notification","title":"22-2021-State Tax","year":2021,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/22-2021-state-tax-7b35505e/"},{"key":"121c275b","kind":"notification","title":"Notification No.31/2020-State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-31-2020-state-tax-121c275b/"},{"key":"60caa6f1","kind":"notification","title":"Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. (Notification No. 51/2020-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-relief-by-lowering-of-interest-rate-for-a-prescribed-60caa6f1/"},{"key":"8637c7d2","kind":"notification","title":"Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. (Notification No. 31/2020-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-provide-relief-by-conditional-lowering-of-interest-rate-for-8637c7d2/"},{"key":"f80bb0e8","kind":"notification","title":"Notification No. 51/2020-State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-51-2020-state-tax-f80bb0e8/"},{"key":"aced5d81","kind":"notification","title":"Commencement of remaining sections except provisio to section 42 (9) , Provisio to Section 43(9), 51 and 52","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/commencement-of-remaining-sections-except-provisio-to-section-42-9-aced5d81/"},{"key":"f81150b1","kind":"notification","title":"Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017(Notification no 19/2022-State tax)","year":2023,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-amendments-second-amendment-2022-to-the-cgst-rules-2017-f81150b1/"},{"key":"a8270686","kind":"notification","title":"Notification No. 14/2022-State Tax","year":2022,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-14-2022-state-tax-a8270686/"},{"key":"e5e42850","kind":"notification","title":"Notification No. 16/2019-State Tax","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-16-2019-state-tax-e5e42850/"},{"key":"b9bbc13a","kind":"notification","title":"Seeks to make Second Amendment (2019) to CGST Rules. (Notification No. 16/2019-State Tax)","year":2020,"jurisdiction":"Delhi","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/seeks-to-make-second-amendment-2019-to-cgst-rules-notification-no-16-b9bbc13a/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/50/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}