Lowering of interest rate for March to May 2021 amending Notification No 13/2017-State Tax

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..../S.50 (1) (3)TH :- In exercise of the powers conferred by sub section (1) of section 50 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) read with section 148 of the said Act, the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in notification of the Government of Gujarat, Finance Department No. (GH....

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....rom the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 5. 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 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 t....