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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. 02/2021 – Union Territory Tax

New Delhi, the 01
st
June, 2021

G.S.R.....(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 30
th
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
30
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
Nil for the first 15
days from the due
date, 9 per cent for
March, 2021

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who are liable to furnish the
return as specified under sub-
section (1) of section 39
the next 45 days, and
18 per cent thereafter
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”.

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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 10/2017 – Union Territory Tax, dated the 30
th
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 30
th
June, 2017 and was last amended vide notification
number 01/2021 – Union Territory 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. 312(E), dated the
1
st
May, 2021.