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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. 51/2020 – Central Tax
New Delhi, the 24th June, 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) read with section 148 of the said Act,
the Central 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.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, 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.
(1)
Class of registered persons
(2)
Rate of interest
(3)
Tax period
(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
February,
2020, March
2020, April,
2020
thereafter till 24th
day of June, 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,
July, 2020
and
9
per
cent
thereafter till the 30th
day of September,
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 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 and was last amended vide notification number
31/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.231(E), dated the 3rd April,
2020.
