Seeks to amend Notification No. 13/2017–Central Tax, dated the 28th June, 2017 - A lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having aggregate turnover above Rs. 5 Crore and NIL rate of interest is notified for other cases for certain period.

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....4-2020 Central GST (CGST)<br>GST<br>CGST<br>CGST<br>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. 231(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 notificatio....

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....re 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:-- TABLE Sl.&nbsp;No. Class of registered pe....

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....f up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before the 30^th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3^rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6^th day of July, 2020.". 2. This notification shall be deem....