Notification No. 51/2020 – Central Tax

[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 24^th 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 28^th 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 28^th 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 persons	Rate of interest	Tax period
No.			(3)
(1)	(2)					(4)
1.	Taxpayers  having  an  aggregate  turnover  of	Nil for first 15 days	February,
	more  than  rupees  5  crores  in  the  preceding	from	the	due	date,	2020, March
	financial year	and	9	per	cent	2020,  April,
						2020

				thereafter		till	24th
				day of June, 2020
2.	Taxpayers having an aggregate turnover of up	Nil till the 30th day of	February,
	to rupees 5 crores in the preceding financial	June, 2020, and 9 per	2020
	year, whose principal place of business is in the	cent		thereafter	till
	States  of  Chhattisgarh,  Madhya  Pradesh,	the		30th		day	of
	Gujarat, Maharashtra, Karnataka, Goa, Kerala,	September, 2020
	Tamil Nadu, Telangana or Andhra Pradesh or
	Nil till the 3rd day of	March, 2020
	the Union territories of Daman and Diu and
	July, 2020, and 9 per
	Dadra   and	Nagar   Haveli,	Puducherry,
	cent		thereafter	till
	Andaman	andNicobar	Islandsand
	the	30th		day   of
	Lakshadweep
		September, 2020
				Nil till the 6th day of	April, 2020
				July, 2020, and 9 per
				cent		thereafter	till
				the	30th		day   of
				September, 2020
				Nil till the 12th day of	May, 2020
				September,	2020,
				and		9		per	cent
				thereafter till the 30th
				day		of	September,
				2020
				Nil till the 23rd	day	June, 2020
				of September, 2020,
				and		9		per	cent
				thereafter till the 30th
				day		of	September,
				2020
				Nil till the 27th	day	July, 2020
				of September, 2020,

and

9

per

cent

thereafter till the 30th

day

of

September,

2020

3.

Taxpayers having an aggregate turnover of up

Nil till the 30th day of

February,

to rupees 5 crores in the preceding financial

June, 2020, and 9 per

2020

year, whose principal place of business is in the

cent

thereafter

till

States    of    Himachal    Pradesh,    Punjab,

the

30th

day

of

Uttarakhand,

Haryana,

Rajasthan,

Uttar

September, 2020

Pradesh,  Bihar,  Sikkim,

Arunachal  Pradesh,

Nil till the 5th day of

March, 2020

Nagaland,

Manipur,

Mizoram,

Tripura,

July, 2020, and 9 per

Meghalaya, Assam, West Bengal, Jharkhand or

cent

thereafter

till

Odisha or the Union territories of Jammu and

the

30th

day   of

Kashmir, Ladakh, Chandigarh and Delhi

September, 2020

Nil till the 9th day of

April, 2020

July, 2020, and 9 per

cent

thereafter

till

the

30th

day   of

September, 2020

Nil till the 15th day of

May, 2020

September,

2020,

and

9

per

cent

thereafter till the 30th

day

of

September,

2020

Nil till the 25th day

June, 2020

of September, 2020,

and 9 per cent

thereafter till the

30th day of

September, 2020

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

of September, 2020, and  9 percent thereafter till the 30^thday 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 28^th 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 28^th June, 2017 and was last amended vide notification number 31/2020 – Central Tax, dated the 3^rd 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 3^rd April, 2020.