NOTIFICATION NO-02/2021-Union Territory Tax,dt. 01-06-2021Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 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. 02/2021 – Union Territory Tax

New Delhi, the 01stJune, 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: —

In the said notification, in the first paragraph, in the first proviso,-

(i) for the words, letters and figure “required to furnish the returns in FORM
GSTR-3B, but fail to furnish the said return along with payment of tax”, the
words “liable to pay tax but fail to do so” shall be substituted;

(ii) in the Table, in column 4, in the heading, for the words “Tax period”, the
words “Month/Quarter” shall be substituted;

(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be
substituted, namely: —


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