Download Document

[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. 18/2021 – Central Tax
New Delhi, the 1
st
June, 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: —

In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure “required to furnish the returns in
FORM GSTR-3B, but fail to furnish the said return along with payment
of tax”, the words “liable to pay tax but fail to do so” shall be substituted;

(ii) in the Table, in column 4, in the heading, for the words “Tax period”,
the words “Month/Quarter” shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be
substituted, 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
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”.

2. This notification shall be deemed to have come into force with effect from the 18
th

day of May, 2021.

[F. No. CBIC-20001/5/2021]

(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 08/2021 – Central Tax, dated the 1
st
May, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 304(E), dated the 1
st
May, 2021.