DEMO|

THE HARYANA GOODS AND SERVICES TAX ACT, 2017 Notification
-

Body Notification No.36/GST-2, Dated 16th April, 2020

In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June, 2017, namely:-

Amendment

In the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June, 2017, after second paragraph, the following paragraph shall be inserted and shall be deemed to have been inserted with effect from the 20th March, 2020, namely: -

"3. The rate of interest per annum shall be as specified in column (3) of the Table (2) 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)

Serial Number Class of registered persons Rate of interest Tax period Condition
(1) (2) (3)

 (4) (5)
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 thereafter February, 2020, March 2020, April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th 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 29th day of June, 2020
April, 2020 If return in FORM GSTR-3B is furnished on or before the 30th 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 30th day of June, 2020

March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.".

ANURAG RASTOGI,

Principal Secretary to Government, Haryana,

Excise and Taxation Department