https://www.taxtmi.com/notifications?id=135970 The notification amends the Puducherry GST notification to substitute proviso wording and the rate table, replacing "Tax period" with "Month/Quarter" and redefining defaulting taxpayers as those "liable to pay tax, but, fail to do so." It prescribes tiered late-payment interest slabs for different turnover categories and return types for March, April and May 2021 (and the quarter ending March 2021), including an initial 15 day nil-interest window for specified small taxpayers, with the amendment effective retrospectively from 18 May 2021. en-us Fri, 18 Jun 2021 00:00:00 +0530 Sat, 26 Jun 2021 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135970 The notification amends the Puducherry GST notification to substitute proviso wording and the rate table, replacing "Tax period" with "Month/Quarter" and redefining defaulting taxpayers as those "liable to pay tax, but, fail to do so." It prescribes tiered late-payment interest slabs for different turnover categories and return types for March, April and May 2021 (and the quarter ending March 2021), including an initial 15 day nil-interest window for specified small taxpayers, with the amendment effective retrospectively from 18 May 2021. Notifications GST - States Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135970