Page 71 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] NOTIFICATIONS & RULES S5
2. Taxpayers having an Nil till the 30th day of June, February,
aggregate turnover 2020, and 9 per cent thereafter 2020
of up to rupees 5 till the 30th day of September,
crores in the preced- 2020
ing financial year, Nil till the 3rd day of July, March, 2020
whose principal 2020, and 9 per cent thereafter
place of business is till the 30th day of September,
in the States of 2020
Chhattisgarh, Madh-
Nil till the 6th day of July, April, 2020
ya Pradesh, Gujarat,
Maharashtra, Karna- 2020, and 9 per cent thereafter
taka, Goa, Kerala, till the 30th day of September,
Tamil Nadu, Tel- 2020
angana or Andhra Nil till the 12th day of Septem- May, 2020
Pradesh or the Union ber, 2020, and 9 per cent there-
territories of Daman after till the 30th day of Sep-
and Diu and Dadra tember, 2020
and Nagar Haveli, Nil till the 23rd day of Septem- June, 2020
Puducherry, Anda- ber, 2020, and 9 per cent there-
man and Nicobar after till the 30th day of Sep-
Islands and Lak- tember, 2020
shadweep Nil till the 27th day of Septem- July, 2020
ber, 2020, and 9 per cent there-
after till the 30th day of Sep-
tember, 2020
3. Taxpayers having an Nil till the 30th day of June, February,
aggregate turnover 2020, and 9 per cent thereafter 2020
of up to rupees 5 till the 30th day of September,
crores in the preced- 2020
ing financial year, Nil till the 5th day of July, March, 2020
whose principal 2020, and 9 per cent thereafter
place of business is till the 30th day of September,
in the States of Hi- 2020
machal Pradesh,
Nil till the 9th day of July, April, 2020
Punjab, Uttarak-
hand, Haryana, Raja- 2020, and 9 per cent thereafter
sthan, Uttar Pradesh, till the 30th day of September,
Bihar, Sikkim, Aru- 2020
nachal Pradesh, Na- Nil till the 15th day of Septem- May, 2020
galand, Manipur, ber, 2020, and 9 per cent there-
Mizoram, Tripura, after till the 30th day of Sep-
Meghalaya, Assam, tember, 2020
West Bengal, Jhar- Nil till the 25th day of Septem- June, 2020
khand or Odisha or ber, 2020, and 9 per cent there-
the Union territories after till the 30th day of Sep-
of Jammu and tember, 2020

GST LAW TIMES  2nd July 2020  71