Notification No. 01/2021 – Integrated Tax

NOTIFICATION
New Delhi, the 1st May, 2021
No. 01/2021 – Integrated Tax

G.S.R. 311(E).—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: –

2020.

(1)(2)(3)(4)
"4.Taxpayers having an aggregate turnover of more than rupees
5 crores in the preceding financial year
9 per cent for the first
15 days from the due
date and 18 per cent
thereafter
March, 2021,
April, 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 15 days, and
18 percent thereafter
March, 2021,
April, 2021
6.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 proviso to sub-section
(1) of section 39
Nil for the first 15
days from the due
date, 9 per cent for
the next 15 days, and
18 per cent thereafter
March, 2021,
April, 2021
7.Taxpayers who are liable to furnish the return as specified
under sub-section (2) of section 39
Nil for the first 15
days from the due
date, 9 per cent for
the next 15 days, and
18 per cent thereafter
Quarter ending
March, 2021.”.

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.
[F. No. CBEC-20/06/08/2020-GST]
RAJEEV RANJAN, Under Secy.
Note: The principal notification number 06/2017 – Integrated Tax, dated the 28th June, 2017, was 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 and was last amended vide notification number 5/2020 – Integrated Tax, dated the 24th June, 2020, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.410(E), dated the 24th June,

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