THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No.-793/XI-2-20-9(47)/l7- U.P.Act-1 -2017-Order- (132)-2020, Dated: 29^th July, 2020

In exercise of the powers conferred by sub-section (1) of section 50 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) read with section 148 of the said Act, the Governor, on the recommendations of the Council, hereby makes the following further amendment in Notification No.-KA.NI.-2-838/XI-9(47)/17-U.P.Act-l-2017-Order-(08)-2017 Dated 30 June, 2017, namely:-

In the said notification, in the first paragraph, for the 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.	Class of registered persons	Rate of interest	Tax period
(1)	(2)	(3)	(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 thereafter till 24th day of June, 2020	February, 2020, March 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 State of Uttar Pradesh.	Nil till the 30th day of June, 2020, and 9 percent thereafter till the 30th day of September, 2020	February, 2020
		Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020	March, 2020
		Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020	April, 2020
		Nil till the 15th day of September, 2020, and 9 percent thereafter till the 30th day of September, 2020	May, 2020
		Nil till the 25th day of September, 2020, and 9 percent thereafter till the 30th day of September, 2020	June, 2020
		Nil till the 29th day of September, 2020, and 9 percent thereafter till the 30th day of September, 2020	July, 2020."

By Order,

(Alok Sinha)

Apar Mukhya Sachiv