Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 - 51/2020 - State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 51/2020 - State Tax Atal Nagar, the 6 th July 2020 NO. F.10-61/2020/CT/V(85) In exercise of the powers conferred by sub-section (1) of section 50 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with section 148 of the said Act. the State Government, on the recommendations of the Council, hereby makes the following further amendment in Notification No. 13/2017-State Tax, No. F-10-44/2017/CT/V(87), Chhattisgarh Commercial Tax Department, dated the 29 th June, 2017. published in the Gazette (Extraordinary) of Chhattisgarh, No. 256, dated the 29 th 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 thereafter till 24th day of June, 2020 February, 2020, March 2020, April, 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, 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, and 9 per cent thereafter till the 30th day of September, 2020 July, 2020 2. This notification shall deemed to have come in to force from 24 th June 2020. By the order and in the name of The Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.