Page 79 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] NOTIFICATIONS & RULES S13
TABLE
S. Class of registered Rate of interest Tax period
No. persons
(1) (2) (3) (4)
1. Taxpayers having an Nil for first 15 days from the February,
aggregate turnover of due date, and 9 per cent 2020, March,
more than rupees 5 thereafter till 24th day of 2020, April,
crores in the preced- June, 2020 2020
ing financial year
2. Taxpayers having an Nil till the 30th day of June, February,
aggregate turnover of 2020, and 9 per cent thereaf- 2020
up to rupees 5 crores ter till the 30th day of Sep-
in the preceding fi- tember, 2020
nancial year, whose Nil till the 3rd day of July, March, 2020
principal place of 2020, and 9 per cent thereaf-
business is in the ter till the 30th day of Sep-
States of Chhattis- tember, 2020
garh, Madhya Pra-
desh, Gujarat, Maha- Nil till the 6th day of July, April, 2020
rashtra, Karnataka, 2020, and 9 per cent thereaf-
Goa, Kerala, Tamil ter till the 30th day of Sep-
Nadu, Telangana or tember, 2020
Andhra Pradesh or Nil till the 12th day of Sep- May, 2020
the Union territories tember, 2020, and 9 per cent
of Daman and Diu thereafter till the 30th day of
and Dadra and Nagar September, 2020
Haveli, Puducherry,
Nil till the 23rd day of Sep- June, 2020
Andaman and Nico- tember, 2020, and 9 per cent
bar Islands and Lak- thereafter till the 30th day of
shadweep
September, 2020
Nil till the 27th day of Sep- July, 2020
tember, 2020, and 9 per cent
thereafter till the 30th day of
September, 2020
3. Taxpayers having an Nil till the 30th day of June, February,
aggregate turnover of 2020, and 9 per cent thereaf- 2020
up to rupees 5 crores ter till the 30th day of Sep-
in the preceding fi- tember, 2020

nancial year, whose Nil till the 5th day of July, March, 2020
principal place of 2020, and 9 per cent thereaf-
business is in the ter till the 30th day of Sep-
States of Himachal tember, 2020
Pradesh, Punjab, Ut-

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