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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. 02/2020 – Union Territory Tax

New Delhi, the 24
th
June, 2020
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, for the first proviso, the following proviso shall
be substituted, namely: –
“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 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, namely:--
Table
S.
No.
(1)
Class of registered persons

(2)
Rate of interest
(3)
Tax period

(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
February,
2020, March

thereafter till 24
th

day of June, 2020
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 30
th
day of
June, 2020, and 9 per
cent thereafter till
the 30
th
day of
September, 2020
February,
2020
Nil till the 3
rd
day of
July, 2020, and 9 per
cent thereafter till
the 30
th
day of
September, 2020
March, 2020
Nil till the 6
th
day of
July, 2020, and 9 per
cent thereafter till
the 30
th
day of
September, 2020
April, 2020
Nil till the 12
th
day of
September, 2020,
and 9 per cent
thereafter till the 30
th

day of September,
2020
May, 2020
Nil till the 23
rd
day
of September, 2020,
and 9 per cent
thereafter till the 30
th

day of September,
2020
June, 2020
Nil till the 27
th
day
of September, 2020,
July, 2020

and 9 per cent
thereafter till the 30
th

day of September,
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 30
th
day of
June, 2020, and 9 per
cent thereafter till
the 30
th
day of
September, 2020
February,
2020
Nil till the 5
th
day of
July, 2020, and 9 per
cent thereafter till
the 30
th
day of
September, 2020
March, 2020
Nil till the 9
th
day of
July, 2020, and 9 per
cent thereafter till
the 30
th
day of
September, 2020
April, 2020
Nil till the 15
th
day of
September, 2020,
and 9 per cent
thereafter till the 30
th

day of September,
2020
May, 2020
Nil till the 25
th
day
of September, 2020,
and 9 per cent
thereafter till the
30
th
day of
September, 2020
June, 2020

Nil till the 29
th
day
of September, 2020,
and 9 per cent
thereafter till the 30
th

day of September,
2020
July, 2020.”.

[F. No. CBEC-20/06/09/2019-GST]



(Pramod Kumar)
Director, Government of India
Note: The principal notification number 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 and was last amended vide notification number
01/2020 – Union Territory Tax, dated the 8
th
April, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 243(E), dated the 8
th

April, 2020.