GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 10/2017 – Union Territory Tax
New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939
G.S.R. 747(E).-In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:-
TABLE
| Sl. No. | Section | Rate of interest |
| (1) | (2) | (3) |
| 1. | Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with subsection (1) of section 50 of the Central Goods and Services Tax Act, 2017. | 18 per cent. |
| 2. | Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with subsection (3) of section 50 of the Central Goods and Services Tax Act, 2017. | 5[18 per cent.]5 |
| 3. | Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with subsection (12) of section 54 of the Central Goods and Services Tax Act, 2017. | 6 per cent. |
| 4. | Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with section 56 of the Central Goods and Services Tax Act, 2017. | 6 per cent. |
| 5. | Section 21 of the Union Territory Goods and Services Tax Act, 2017 read with Proviso to section 56 of the Central Goods and Services Tax Act, 2017. | 9 per cent. |
2[Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are 4-a[liable to pay tax but fail to do so]4-a for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:--
Table
|
S. No. (1) |
Class of registered persons (2) |
Rate of interest (3) |
4-b[Month/Quarter]4-b (4) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 | February, 2020, March 2020, April, 2020 |
|
2.
|
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
February, 2020
|
| Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
March, 2020
|
||
| Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | April, 2020 | ||
| Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | May, 2020 | ||
| Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | June, 2020 | ||
| Nil till the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | July, 2020 | ||
| 3. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | February, 2020 |
| Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | March, 2020 | ||
| Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | April, 2020 | ||
| Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | May, 2020 | ||
| Nil till the 25th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | June, 2020 | ||
| Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 | July, 2020.]2 | ||
| 4-c[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 and May, 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 45 days, and 18 per cent thereafter | March, 2021 |
| Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter | April, 2021 | ||
| Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter | May, 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 45 days, and 18 per cent thereafter | March, 2021 |
| Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter | April, 2021 | ||
| Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter | May, 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 45 days, and 18 per cent thereafter | Quarter ending March, 2021]4-c |
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No. S-31011/25/2017-ST-I-DOR]
S. R. MEENA
Under Secretary of the Government of India
1. Inserted (w.e.f. 20-03-2020) vide Notification No. 1/2020 – Union Territory GST dated 08-04-2020
2. Substituted vide Notification No. 02/2020 – Union Territory GST dated 24-06-2020 for
"1[Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:--
TABLE
|
Sl. No. |
Class of registered persons
|
Rate of interest
|
Tax period
|
Condition |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | Nil for first 15 days from the due date, and 9 per cent thereafter |
February, 2020, March 2020, April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 |
| 2 | Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year | Nil | February, 2020, March, 2020 | If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020 |
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 | |||
| 3. | Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year | Nil | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
| March, 2020 | If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 | |||
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.]1" |
3. Inserted (w.e.f. 18-04-2021) vide Notification No. 01/2021 – Union Territory Tax dated 01-05-2021
4-a. Substituted (w.e.f. 18-05-2021) vide Notification No. 02/2021 – Union Territory Tax dated 01-06-2021 for
"required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax"
4-b. Substituted (w.e.f. 18-05-2021) vide Notification No. 02/2021 – Union Territory Tax dated 01-06-2021 for "Tax period"
4-c. Substituted (w.e.f. 18-05-2021) vide Notification No. 02/2021 – Union Territory Tax dated 01-06-2021 for
| "3[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.]3" |
5. Substituted (w.e.f. 01-07-2017) vide Finance Act, 2022 read with (Eighth Schedule) for, "24 per cent."
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