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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. 1/2020 – Union Territory Tax

New Delhi, the 8
th
April, 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 Central Government,
on the recommendations of the Council, hereby makes the following 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, the following provisos shall be inserted, namely:
–
“Provided that, the rate of interest per annum shall be as specified in column (3) of the
Table given below, 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, but furnish the said return
according to the condition mentioned in the corresponding entry in column (5) of the said
Table, namely:--
Table
S.
No.
(1)
Class of registered
persons
(2)
Rate of interest

(3)
Tax period

(4)
Condition

(5)
1. Taxpayers having an
aggregate turnover of more
Nil for first 15
days from the
February,
2020, March
If return in FORM
GSTR-3B is

than rupees 5 crores in the
preceding financial year
due date, and 9
per cent
thereafter
2020, April,
2020
furnished on or
before the 24
th
day
of June, 2020
2 Taxpayers having an
aggregate turnover of more
than rupees 1.5 crores and
up to rupees five crores in
the preceding financial
year
Nil February,
2020, March,
2020
If return in FORM
GSTR-3B is
furnished on or
before the 29
th
day
of June, 2020
April, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 30
th
day
of June, 2020
3. Taxpayers having an
aggregate turnover of up to
rupees 1.5 crores in the
preceding financial year
Nil February,
2020
If return in FORM
GSTR-3B is
furnished on or
before the 30
th
day
of June, 2020
March, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 3
rd
day of
July, 2020
April, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 6
th
day of
July, 2020.”.

2. This notification shall be deemed to have come into force with effect from the 20
th
day of
March, 2020.
[F. No. CBEC-20/06/04/2020-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.