Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

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..... f the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 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 amendment in notification of the Government of India in the Ministry of Finance .....

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..... ers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 percent thereafter March, 2021, April, 2021 6. Taxpayers having a .....

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..... 020-GST] RAJEEV RANJAN, Under Secy. Note: The principal notification number 06/2017 Integrated Tax, dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 698(E), dated the 28th June, 2017 and was last amended vide notification number 5/2020 Integrated Tax, dated the 24th June, 2020, published in the .....

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