NOTIFICATION NO-01/2021-Union Territory Tax,dt. 01-05-2021 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 01/2021 – Union Territory Tax

New Delhi, the 1st May, 2021

G.S.R…..(E).- In exercise of the powers conferred by section 21 of the Union Territory Goodsand Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on therecommendations of the Council, hereby makes the following further amendment innotification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 10/2017 – Union Territory Tax, dated the 30th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the30th June, 2017, 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: –


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