TMI BlogSeeks to provide relief by lowering of interest rate for the month of March and April, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Government, on the recommendations of the Council, hereby makes the following further amendments 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2017 Central Tax, dated the 28th June, 2017, was 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 51/2020 Central Tax, dated the 24th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 404(E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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