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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 05/2020 – Integrated Tax
New Delhi, the 24th June, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 20 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 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. 6/2017 – Integrated 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. 698(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:--
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S.
No. (1)
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Class of registered persons
(2)
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Rate of interest (3)
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Tax period
(4)
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1.
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Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year
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Nil for first 15 days from the due date, and 9 per cent
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February, 2020, March
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thereafter till 24th day of June, 2020
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2020, April,
2020
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2.
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Taxpayers having an aggregate turnover of up
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Nil till the 30th day of
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February,
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to rupees 5 crores in the preceding financial
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June, 2020, and 9 per
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2020
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year, whose principal place of business is in the
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cent thereafter till
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States of Chhattisgarh, Madhya Pradesh,
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the 30th day of
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Gujarat, Maharashtra, Karnataka, Goa, Kerala,
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September, 2020
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Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
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Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020
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March, 2020
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Nil till the 6th day of
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April, 2020
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July, 2020, and 9 per
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cent thereafter till
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the 30th day of
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September, 2020
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Nil till the 12th day of
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May, 2020
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September, 2020,
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and 9 per cent
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thereafter till the 30th
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day of September,
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2020
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Nil till the 23rd day
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June, 2020
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of September, 2020,
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and 9 per cent
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thereafter till the 30th
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day of September,
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2020
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Nil till the 27th day
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July, 2020
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of September, 2020,
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and 9 per cent thereafter till the 30th day of September, 2020
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3.
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Taxpayers having an aggregate turnover of up
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Nil till the 30th day of
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February,
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to rupees 5 crores in the preceding financial
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June, 2020, and 9 per
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2020
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year, whose principal place of business is in the
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cent thereafter till
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States of Himachal Pradesh, Punjab,
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the 30th day of
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Uttarakhand, Haryana, Rajasthan, Uttar
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September, 2020
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Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
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Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020
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March, 2020
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Nil till the 9th day of
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April, 2020
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July, 2020, and 9 per
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cent thereafter till
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the 30th day of
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September, 2020
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Nil till the 15th day of
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May, 2020
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September, 2020,
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and 9 per cent
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thereafter till the 30th
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day of September,
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2020
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Nil till the 25th day
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June, 2020
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of September, 2020,
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and 9 per cent
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thereafter till the
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30th day of
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September, 2020
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Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020
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July, 2020.”.
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[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director to the Government of India
Note: The principal notification number 06/2017 – Integrated 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.698(E), dated the 28th June, 2017 and was last amended vide notification number
03/2020 – Integrated Tax, dated the 8
th April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 242(E), dated the 8
th April, 2020.
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