NOTIFICATION
New Delhi, the 1st May, 2021
No. 01/2021 – Union Territory Tax
G.S.R. 312(E).—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:–
(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 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 10/2017 – Union Territory Tax, dated the 30th June, 2017, was 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 and was last amended vide notification number 2/2020 – Union Territory 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. 408(E), dated
the 24th June, 2020.
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