Amendment in Notification No. 524/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 - 307/2021/3(120)/XXVII(8)/2021/CT-08 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 307/2021/3(120)/XXVII(8)/2021/CT-08 Dehradun : Dated: 31 May, 2021 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-section (1) of section 50 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No.06 of 2017) read with section 148 of the said Act, the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendment in notification of the Government of Uttarakhand, No.524/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017(as amended from time to time), namely:- In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 2,the following provisos 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. (Sowjanya) Secretary