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TMI BlogProvide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with section 148 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue- I), No.13/2017-State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Class of registered persons (2) Rate of interest (3) Tax period (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 February, 2020, March 2020, April, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 June, 2020 Nil till the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 July, 2020 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 June, 2020 Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 July, 2020.". 2. This notification shall come into force from the 24th day of June, 2020. By Order and in the Name of the Government of National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. -IV (Finance) Note: The principal notification No.13/2017 - State Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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