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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 51/2020 – Central Tax

New Delhi, the 24th June, 2020

G.S.R…..(E).—In exercise of the powers 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 Central 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.13/2017 – Central Tax, dated the 28th June, 2017, 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, 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:–

Table

S.Class of registered personsRate of interestTax period
No.  (3)  
(1)(2)    (4)
    
1.Taxpayers  having  an  aggregate  turnover  ofNil for first 15 daysFebruary,
 more  than  rupees  5  crores  in  the  precedingfromtheduedate,2020, March
 financial yearand9percent2020,  April,
      2020
       
    thereafter till24th 
    day of June, 2020 
    
2.Taxpayers having an aggregate turnover of upNil till the 30th day ofFebruary,
 to rupees 5 crores in the preceding financialJune, 2020, and 9 per2020
 year, whose principal place of business is in thecent thereaftertill 
 States  of  Chhattisgarh,  Madhya  Pradesh,the 30th dayof 
 Gujarat, Maharashtra, Karnataka, Goa, Kerala,September, 2020 
 Tamil Nadu, Telangana or Andhra Pradesh or        
 Nil till the 3rd day ofMarch, 2020
 the Union territories of Daman and Diu and
 July, 2020, and 9 per 
 Dadra   andNagar   Haveli,Puducherry, 
 cent thereaftertill 
 AndamanandNicobarIslandsand  
 the30th day   of 
 Lakshadweep   
  September, 2020 
     
      
    Nil till the 6th day ofApril, 2020
    July, 2020, and 9 per 
    cent thereaftertill 
    the30th day   of 
    September, 2020 
      
    Nil till the 12th day ofMay, 2020
    September,2020, 
    and 9 percent 
    thereafter till the 30th 
    day ofSeptember, 
    2020      
       
    Nil till the 23rddayJune, 2020
    of September, 2020, 
    and 9 percent 
    thereafter till the 30th 
    day ofSeptember, 
    2020      
       
    Nil till the 27thdayJuly, 2020
    of September, 2020, 
            
     and 9 percent 
     thereafter till the 30th 
     day ofSeptember, 
     2020      
    
3.Taxpayers having an aggregate turnover of upNil till the 30th day ofFebruary,
 to rupees 5 crores in the preceding financialJune, 2020, and 9 per2020
 year, whose principal place of business is in thecent thereaftertill 
 States    of    Himachal    Pradesh,    Punjab,the 30th dayof 
 Uttarakhand,Haryana,Rajasthan,UttarSeptember, 2020 
 Pradesh,  Bihar,  Sikkim,Arunachal  Pradesh,        
 Nil till the 5th day ofMarch, 2020
 Nagaland,Manipur,Mizoram,Tripura,
 July, 2020, and 9 per 
 Meghalaya, Assam, West Bengal, Jharkhand or 
 cent thereaftertill 
 Odisha or the Union territories of Jammu and  
 the30th day   of 
 Kashmir, Ladakh, Chandigarh and Delhi  
 September, 2020 
      
       
     Nil till the 9th day ofApril, 2020
     July, 2020, and 9 per 
     cent thereaftertill 
     the30th day   of 
     September, 2020 
       
     Nil till the 15th day ofMay, 2020
     September,2020, 
     and 9 percent 
     thereafter till the 30th 
     day ofSeptember, 
     2020      
       
     Nil till the 25th dayJune, 2020
     of September, 2020, 
     and 9 per cent  
     thereafter till the  
     30th day of   
     September, 2020 
             

Nil till the 29th   day    July, 2020.”.

of September, 2020, and  9 percent thereafter till the 30thday of September, 2020

[F. No. CBEC-20/06/09/2019-GST]

(Pramod Kumar)

Director, Government of India

Note: The principal notification number 13/2017 – Central Tax, dated the 28th June, 2017, 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 31/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.231(E), dated the 3rd April, 2020.

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