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Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. - 01/2020 - Union Territory GST (UTGST)

Extract

..... 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 30th 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 30th 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 .....

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Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. - 01/2020 - Union Territory GST (UTGST)

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..... receding 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 .....

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Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. - 01/2020 - Union Territory GST (UTGST)

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