Fixes the rate of interest per annum

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....ioned in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl. No. Section Rate of interest (1) (2) (3) 1. Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with subsection (1) of section 50 of the Central Goods and Services Tax Act, 2017. 18 per cent. 2. Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with subsection (3) of section 50 of the Central Goods and Services Tax Act, 2017. ^7[18 per cent.] 3. Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with subsection (12) of section 54 of the Central Goods and Services Tax Act, 2017. 6 per cent. 4. Section 21 of the Union Territory Goods and Servic....

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....2020, and 9 per cent thereafter till the 30th day of 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 Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 May, 2020 Nil till the 23rd day of 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 turno....

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....specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter May, 2021 6. Taxpayers 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 proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2....

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....e, namely:-- TABLE Sl. No. Class of registered persons   Rate of interest    Tax period    Condition  (1) (2) (3) (4) (5) 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 February, 2020, March 2020, April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020  2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year Nil February, 2020, March, 2020 If return in FORM GSTR-3B is furnished on or b....