Page 80 - GSTL_2nd July 2020 _Vol 38_Part 1

S14 GST LAW TIMES [ Vol. 38
tarakhand, Haryana, Nil till the 9th day of July, April, 2020
Rajasthan, Uttar Pra- 2020, and 9 per cent thereaf-
desh, Bihar, Sikkim, ter till the 30th day of Sep-
Arunachal Pradesh, tember, 2020
Nagaland, Manipur,
Nil till the 15th day of Sep- May, 2020
Mizoram, Tripura,
Meghalaya, Assam, tember, 2020, and 9 per cent
thereafter till the 30th day of
West Bengal, Jhar-
khand or Odisha or September, 2020
the Union territories Nil till the 25th day of Sep- June, 2020.
of Jammu and Kash- tember, 2020, and 9 per cent
mir, Ladakh, Chandi- thereafter till the 30th day of
garh and Delhi September, 2020
Nil till the 29th day of Sep- July, 2020.”.
tember, 2020, and 9 per cent
thereafter till the 30th day of
September, 2020

[Notification No. 5/2020-I.T., dated 24-6-2020]

Union Territory Tax Notifications

Interest rates for tax periods from February, 2020 to July, 2020
reduced — Amendment to Notification No. 10/2017-U.T.T.
In exercise of the powers conferred by section 21 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of sec-
tion 50 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Government, on the recommendations of the Council, hereby makes
the following further amendment in notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 10/2017-Union Territory
Tax, dated the 30th June, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30th 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 :-

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