[To be published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 31/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Central Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated the 28th June, 2017, namely:–
In the said notification, in the first paragraph, the following provisos shall be inserted, namely: –
“Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:--
2. This notification shall be deemed to have come into force with effect from the 20th day of
March, 2020.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note:Theprincipalnotificationnumber13/2017–CentralTax,datedthe28thJune,2017, publishedintheGazetteofIndia,Extraordinary,PartII,Section3,Sub-section(i)vide numberG.S.R.661(E), dated the28thJune, 2017
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