[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2020 – Union Territory Tax
New Delhi, the 24^th June, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 21 of the Union Territory Goods
and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section
148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the
recommendations of the Council, hereby makes the following further amendment in
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 10/2017 – Union Territory Tax, dated the 30^th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30^th
June, 2017, namely:–
In the said notification, in the first paragraph, for the first proviso, the following proviso shall
be substituted, namely: –
“Provided that the rate of interest per annum shall be as specified in column (3) of the
Table given below for the period mentioned therein, for the class of registered persons
mentioned in the corresponding entry in column (2) of the said Table, who are required to
furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment
of tax for the months mentioned in the corresponding entry in column (4) of the said Table by
the due date, namely:--
Table
| S.
No. | Class of registered persons | Rate of interest | Tax period |
|---|
| (1) | (2) | (3) | (4) |
|---|
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 | February, 2020, March 2020, April, 2020 |
| 2. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | February, 2020 |
| Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | March, 2020 |
| Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | April, 2020 |
| Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | May, 2020 |
| Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | June, 2020 |
| Nil till the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | July, 2020 |
| 3. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | February, 2020 |
| Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | March, 2020 |
| Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | April, 2020 |
| Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | May, 2020 |
| Nil till the 25th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | June, 2020 |
| Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | July, 2020.”. |
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification number 10/2017 – Union Territory Tax, dated the 30^th June,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.747(E), dated the 30^th June, 2017 and was last amended vide notification number
01/2020 – Union Territory Tax, dated the 8^th April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 243(E), dated the 8^th
April, 2020.
