Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

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..... New Delhi, the 24th June, 2020 G.S.R. 408 (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 Government, on the recommendations of the Council, hereby makes the following further amen .....

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..... h payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:-- Table S. No. (1) Class of registered persons (2) Rate of interest (3) Tax period (4) 1. Taxpayers having .....

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..... September, 2020 February, 2020 Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 March, 2020 Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020 N .....

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..... ssam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 February, 2020 Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 .....

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..... ion number 10/2017 Union Territory Tax, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.747(E), dated the 30th June, 2017 and was last amended vide notification number 01/2020 Union Territory Tax, dated the 8th April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) v .....

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