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Seeks to prescribe rate of interest under CGST Act, 2017 - 13/2017 - Central GST (CGST)

Extract

..... ion 50 18 2. sub-section (3) of section 50 24 3. sub-section (12) of section 54 6 4. section 56 6 5. proviso to section 56 9 2[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 4[liable to pay tax but fail to do so] 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) 5[Month/Quarter] (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from .....

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Seeks to prescribe rate of interest under CGST Act, 2017 - 13/2017 - Central GST (CGST)

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..... ssam, 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 .....

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Seeks to prescribe rate of interest under CGST Act, 2017 - 13/2017 - Central GST (CGST)

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..... r cent for the next 45 days, and 18 per cent thereafter Quarter ending March, 2021] 2. This notification shall come into force from the 1st day of July, 2017. [F. No.349/72/2017-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ************* NOTES:- 1. Inserted vide NOTIFICATION No. 31/2020-Central Tax dated 03-04-2020 w.e.f. 20-03-2020 2. Substituted vide Notification No. 51/2020 - Central Tax dated 24-06-2020 before it was read as "1[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 .....

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Seeks to prescribe rate of interest under CGST Act, 2017 - 13/2017 - Central GST (CGST)

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..... d vide NOTIFICATION NO. 18/2021 - Central Tax dated 01-06-2021 w.e.f. 18-05-2021 before it was read as "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax" 5. Substituted vide NOTIFICATION NO. 18/2021 - Central Tax dated 01-06-2021 w.e.f. 18-05-2021 before it was read as "Tax period" 6. Substituted vide NOTIFICATION NO. 18/2021 - Central Tax dated 01-06-2021 w.e.f. 18-05-2021 before it was read as "3[4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 5. Taxpayers having an aggregate turnover of up to rupe .....

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Seeks to prescribe rate of interest under CGST Act, 2017 - 13/2017 - Central GST (CGST)

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