Page 81 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] NOTIFICATIONS & RULES S15
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 preceding June, 2020 2020
financial year
2. Taxpayers having Nil till the 30th day of June, February,
an aggregate turnover 2020, and 9 per cent thereaf- 2020
of up to rupees 5 crores ter till the 30th day of Sep-
in the preceding tember, 2020
financial year, whose Nil till the 3rd day of July, March, 2020
principal place of 2020, and 9 per cent thereaf-
business is in the States ter till the 30th day of Sep-
of Chhattisgarh, tember, 2020
Madhya Pradesh,
Gujarat, Maharashtra, Nil till the 6th day of July, April, 2020
Karnataka, Goa, 2020, and 9 per cent thereaf-
Kerala, Tamil Nadu, ter till the 30th day of Sep-
Telangana or Andhra tember, 2020
Pradesh or the Union Nil till the 12th day of Sep- May, 2020
territories of Daman tember, 2020, and 9 per cent
and Diu and Dadra thereafter till the 30th day of
and Nagar Haveli, September, 2020
Puducherry, Andaman
and Nicobar Islands
and Lakshadweep Nil till the 23rd day of Sep- June, 2020
tember, 2020, and 9 per cent
thereafter till the 30th day of
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 in ter till the 30th day of Sep-
the preceding financial tember, 2020

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

GST LAW TIMES  2nd July 2020  81