Notification No. 02/2021-Union Territory Tax [N10-SA4]

In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2017 – Union Territory Tax, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30th June, 2017, namely: —

In the said notification, in the first paragraph, in the first proviso,-

(i) for the words, letters and figure “required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax”, the words “liable to pay tax but fail to do so” shall be substituted;

(ii) in the Table, in column 4, in the heading, for the words “Tax period”, the words “Month/Quarter” shall be substituted;

(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely: —

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

5. Taxpayers having an aggregate Nil for the first 15 March, 2021 turnover of up to rupees 5 crores days from the due in the preceding financial year date, 9 per cent for

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who are liable to furnish the the next 45 days, and return as specified under sub- 18 per cent thereafter section (1) of section 39 Nil for the first 15 April, 2021 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter Nil for the first 15 May, 2021 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter

6. Taxpayers having an aggregate Nil for the first 15 March, 2021 turnover of up to rupees 5 crores days from the due in the preceding financial year date, 9 per cent for who are liable to furnish the the next 45 days, and return as specified under proviso 18 per cent thereafter to sub-section (1) of section 39 Nil for the first 15 April, 2021 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter Nil for the first 15 May, 2021 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter

7. Taxpayers who are liable to Nil for the first 15 Quarter furnish the return as specified days from the due ending under sub-section (2) of section date, 9 per cent for March, 39 the next 45 days, and 2021”. 18 per cent thereafter

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