Notification No. 08/2021-Central Tax [N10-S2M]

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) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments 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:–

(i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely: –

(1) (2) (3) (4) “4. Taxpayers having an aggregate turnover of 9 per cent for March, 2021, more than rupees 5 crores in the preceding the first 15 days April, 2021 financial year from the due date and 18 per cent thereafter

5. Taxpayers having an aggregate turnover of up Nil for the first March, 2021, to rupees 5 crores in the preceding financial 15 days from the April, 2021 year who are liable to furnish the return as due date, 9 per specified under sub-section (1) of section 39 cent for the next 15 days, and 18

per cent thereafter

6. Taxpayers having an aggregate turnover of up Nil for the first March, 2021, to rupees 5 crores in the preceding financial 15 days from the April, 2021 year who are liable to furnish the return as due date, 9 per specified under proviso to sub-section (1) of cent for the next section 39 15 days, and 18 per cent thereafter

7. Taxpayers who are liable to furnish the return Nil for the first Quarter as specified under sub-section (2) of section 39 15 days from the ending due date, 9 per March, cent for the next 2021.”. 15 days, and 18 per cent thereafter

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.