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) read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in the 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, 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
2. This notification shall be deemed to have come into force with effect from the 24th day of June, 2020.
By order and in the name of Governor of Gujarat,
Samir Joshi
Under Secretary to Government