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[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. 31/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as the said Act), read with section 148 of the said Act, 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.13/2017 –
Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated the 28th 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.
(1)
Class of registered
persons
(2)
Rate of interest
(3)
Tax period
(4)
Condition
(5)
1.
Taxpayers
having
an
aggregate turnover of more
than rupees 5 crores in the
Nil for first 15
days from the
due date, and 9
February,
2020, March
2020,
April,
If return in FORM
GSTR-3B
is
furnished
on
or
preceding financial year
per
cent
thereafter
2020
before the 24th 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 29th day
of June, 2020
April, 2020
If return in FORM
GSTR-3B
is
furnished
on
or
before the 30th 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 30th day
of June, 2020
March, 2020
If return in FORM
GSTR-3B
is
furnished
on
or
before the 3rd day of
July, 2020
April, 2020
If return in FORM
GSTR-3B
is
furnished
on
or
before the 6th day of
July, 2020.”.
2. This notification shall be deemed to have come into force with effect from the 20th day of
March, 2020.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification number 13/2017 – Central Tax, dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.661(E), dated the 28th June, 2017.
