Notification to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 under the HGST Act, 2017.

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..... rs conferred by sub-section (1) of section 50 read with section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June, 20 .....

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..... e corresponding entry in column (5) of the said Table, namely:-- Table (2) Serial Number Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) .....

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..... 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 February, 2020 If return in FORM GSTR-3B is furnishe .....

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