Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

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..... l, 2020 G.S.R. 243(E).- In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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 t .....

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..... (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 Sl. No. Class of registered persons Rate of interest Tax period .....

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..... f 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 .....

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