Clause 1

1. In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 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. 6/2017 – Integrated 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. 698(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 more 9 per cent for the March, 2021, than rupees 5 crores in the preceding financial first 15 days April, 2021 year from the due date and 18 per cent thereafter

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

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

7. Taxpayers who are liable to furnish the return as Nil for the first Quarter 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.