THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
-

Body Notification No. 08/2021-State Tax, No.(GHN-23) GST-2021/S.50 (1) (2 )TH , Dated 17th May, 2021.

In exercise of the powers conferred by subsection (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 Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in notification of the Government of Gujarat, Finance Department No. (GHN-30) GST-20 17/S.50,54&56(l)-TH dated the 30lh June, 2017 being Notification No. 13/2017-State Tax, namely:-

(i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely: -

(1)	(2)	(3)	(4)
"4.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	9 per cent for the first 15 days from the due date and 18 per cent thereafter	March, 2021, April, 2021
5.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under subsection (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March, 2021, April, 2021
6.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March, 2021, April, 2021
7.	Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	Quarter ending March, 2021.".

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.

By order and in the name of Governor of Gujarat,

Dilip Thaker

Deputy Secretary to Government