|
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 08/2021 – Central Tax
New Delhi, the 1st May, 2021
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 Government, on
the recommendations of the Council, hereby makes the following further
amendments 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:–
(i) In the said notification, in the first paragraph, in the first
proviso, in the Table after S. No. 3, the following shall be inserted,
namely: –
| (1) |
(2) |
(3) |
(4) |
| “4. |
Taxpayers having an aggregate turnover of more than rupees 5 crores
in the preceding financial year |
9 per cent for the first 15 days from the due date and 18 per cent
thereafter |
March, 2021, April, 2021 |
| 5. |
Taxpayers having an aggregate turnover of up to rupees 5 crores in
the preceding financial year who are liable to furnish the return as
specified under sub-section (1) of section 39 |
Nil for the first 15 days from the due date, 9 per cent for the next
15 days, and 18 per cent thereafter |
March, 2021, April, 2021 |
| 6. |
Taxpayers having an aggregate turnover of up to rupees 5 crores in
the preceding financial year who are liable to furnish the return as
specified under proviso to sub-section (1) of section 39 |
Nil for the first 15 days from the due date, 9 per cent for the next
15 days, and 18 per cent thereafter |
March, 2021, April, 2021 |
| 7. |
Taxpayers who are liable to furnish the return
as specified under sub-section (2) of section 39 |
Nil for the first
15 days from the
due date, 9 per
cent for the next
15 days, and 18
per cent
thereafter |
Quarter
ending
March,
2021.”.
|
2. This notification shall be deemed to have come
into force with effect from the 18th day of April, 2021.
[F. No. CBEC-20/06/08/2020-GST]
(Rajeev
Ranjan)
Under Secretary to the Government of India
Note: The principal notification number 13/2017 –
Central Tax, dated the 28th June,2017, was published in the Gazette of India,
Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 661(E),
dated the 28th June, 2017 and was last amended vide notification number
51/2020 – Central Tax, dated the 24th June, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
404(E), dated the 24th June, 2020.
|