Amendment of notification no.45/ST-2, dated 30.06.2017 to provide relief by lowering of interest rate for the month of March and April, 2021 under the HGST Act, 2017 - 14/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st May, 2021 No.14/GST-2 .- In exercise of the powers conferred by sub-section (1) of section 50 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in Haryana Government, Excise and Taxation Department, notification No.45/ST-2, dated the 30th June, 2017, namely:- Amendment In Haryana Government, Excise and Taxation Department, notification No.45/ST-2, dated the 30th June, 2017, in the third paragraph, in the Table (2), after serial number 2, the following shall be inserted, namely: (1) (2) (3) (4) 3. 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 4. 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 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 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 6. 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. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.