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Notification to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 under the HGST Act, 2017.

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..... section 50 read with section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June, 2017, namely:- Amendment In the Ha .....

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..... said Table, namely:-- Table (2) Serial Number Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 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 February, 2020, March 2020, April, 2020 If return in FORM GSTR-3B is furnis .....

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