In exercise of the powers conferred by sub-section (1) of section 50 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of Gujarat, Finance Department No. (GHN-30)GST-2017/S.50, 54 & 56(1)-TH dated the 30th June, 2017, Notification No.13/2017 - State Tax, 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
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
By order and in the name of Governor of Gujarat,
R D Modi
Under Secretary to Government