[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. 1/2020 – Union Territory Tax
New Delhi, the 8^th April, 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 Central Government,
on the recommendations of the Council, hereby makes the following 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, the following provisos shall be inserted, namely:
–
“Provided that, the rate of interest per annum shall be as specified in column (3) of the
Table given below, 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, but furnish the said return
according to the condition mentioned in the corresponding entry in column (5) of the said
Table, namely:--
Table
| S. No. | Class of registered persons | Rate of interest | Tax period | Condition |
|---|
| (1) | (2) | (3) | (4) | (5) |
|---|
| 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 | February, 2020, March 2020, April, 2020 | If return in FORM GSTR-3B is furnished on or before the 24^th day of June, 2020 |
| 2 | Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year | Nil | February, 2020, March, 2020 | If return in FORM GSTR-3B is furnished on or before the 29^th day of June, 2020 |
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 30^th day of June, 2020 |
| 3. | Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year | Nil | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30^th day of June, 2020 |
| March, 2020 | If return in FORM GSTR-3B is furnished on or before the 3^rd day of July, 2020 |
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 6^th day of July, 2020.”. |
- This notification shall be deemed to have come into force with effect from the 20^th day of
March, 2020.
[F. No. CBEC-20/06/04/2020-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.
