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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. 01/2021 – Union Territory Tax

New Delhi, the 1
st
May, 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:–
(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 Nil for the first March, 2021,

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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
15 days from the
due date, 9 per
cent for the next
15 days, and 18
per cent
thereafter
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 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 2/2020 – Union Territory 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. 408(E), dated the
24
th
June, 2020.