Amendment in Notification No. 13/2017–State Tax, dated the 30th June, 2017 - 51/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 51/2020-State Tax Shimla-2, the 6th October, 2020 No. EXN-F(10) -15 /2020 .-In exercise of the powers conferred by sub-section (1) of Section 50 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with Section 148 of the said Act, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendment in notification of the Government of Himachal Pradesh, No.13/2017 State Tax, dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th 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. No. (1) Class of registered persons (2) Rate of interest (3) Tax period (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 February, 2020, March 2020, April, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 February, 2020 Nil till the 5 th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 March, 2020 Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020 Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 May, 2020 Nil till the 25 th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 June, 2020 Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 July, 2020 By order, JAGDISH CHANDER SHARMA, Principal Secretary (E T).