Provides relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020

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..... 3)GST-2020/S.50(2)TH:- In exercise of the powers conferred by sub-section (1) of section 50 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of Gujara .....

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..... Table, namely:-- Table Sl. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate t .....

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..... 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3 rd .....

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