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TMI BlogSeeks to amend Notification No. 13/2017–Central Tax, dated the 28th June, 2017 - A lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having aggregate turnover above ₹ 5 Crore and NIL rate of interest is notified for other cases for certain period.X X X X Extracts X X X X X X X X Extracts X X X X ..... GST (CGST) - GST - CGST - Notifications - CGST - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 31/2020 Central Tax New Delhi, the 3rd April, 2020 G.S.R. 231(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) (hereafter in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear Nil February, 2020, March, 2020 If return in FORM GSTR-3B is furnished on or before the 29 th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 cro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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