Government of India Ministry of Finance (Department of Revenue)Central Board of Indirect Taxes and Customs Notification No. 3/2020 – Integrated Tax

New Delhi, the 8th April, 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 Central Government, on the recommendations of the Council, hereby makes the following 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, the following provisos shall be inserted, namely:

“Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, 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, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:–

Table

S.

No. (1)

Class of registered

persons

(2)

Rate of interest

(3)

Tax period

(4)

Condition

(5)

1. Taxpayers      having      an

aggregate turnover of more

Nil  for  first  15

days   from   the due date, and 9

February,

2020,  March

If return in FORM

GSTR-3B             is furnished     on     or

than rupees 5 crores in the

preceding financial year

per               cent

thereafter

2020,   April,

2020

before the 24th  day

of June, 2020

2 Taxpayers      having      an

aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the  preceding  financial year

Nil February,

2020, March,

2020

If return in FORM

GSTR-3B is furnished on or before the 29th  day of June, 2020

April, 2020 If return in FORM

GSTR-3B is furnished on or before the 30th  day of June, 2020

3. Taxpayers      having      an

aggregate turnover of up to rupees 1.5 crores in the preceding financial year

Nil February,

2020

If return in FORM

GSTR-3B is furnished on or before the 30th  day of June, 2020

March, 2020 If return in FORM

GSTR-3B is furnished on or before the 3rd day of July, 2020

April, 2020 If return in FORM

GSTR-3B is furnished on or before the 6th day of July, 2020.”.

  1. This notification shall be deemed to have come into force with effect from the 20th day of

March, 2020.

[F. No. CBEC-20/06/04/2020-GST]

(Pramod Kumar) Director, Government of India

Note: The principal notification number 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.

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