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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 08/2021 – Central Tax

New Delhi, the 1
st
May, 2021

G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 50 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of
the said Act, the Government, on the recommendations of the Council, hereby makes
the following further amendments in notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 13/2017 – Central Tax, dated the
28
th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 661(E), dated the 28
th
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
March, 2021,
April, 2021

per cent
thereafter
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 18
th

day of April, 2021.

[F. No. CBEC-20/06/08/2020-GST]


(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification number 13/2017 – Central Tax, dated the 28
th
June,
2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 661(E), dated the 28
th
June, 2017 and was last amended
vide notification number 51/2020 – Central Tax, dated the 24
th
June, 2020, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 404(E), dated the 24
th
June, 2020.
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