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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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: –

MORE……https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-01-2021-Union-Territory-Tax-English.pdf

NOTIFICATION NO-02/2020-Union Territory Tax,dt. 24-06-2020 Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

[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. 02/2020 – Union Territory Tax

New Delhi, the 24th June, 2020

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 of India,Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30thJune, 2017, namely:–

In the said notification, in the first paragraph, for the first proviso, the following proviso shallbe substituted, namely: –

“Provided that the rate of interest per annum shall be as specified in column (3) of theTable given below for the period mentioned therein, for the class of registered personsmentioned in the corresponding entry in column (2) of the said Table, who are required tofurnish the returns in FORM GSTR-3B, but fail to furnish the said return along with paymentof tax for the months mentioned in the corresponding entry in column (4) of the said Table bythe due date, namely:–

MORE….https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-02-2020-Union-Territory-Tax-English.pdf

NOTIFICATION NO-01/2020-Union Territory Tax,dt. 08-04-2020 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

[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. 1/2020 – Union Territory Tax

New Delhi, the 8th April, 2020

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 Central Government,on the recommendations of the Council, hereby makes the following amendment in notification
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 of India,Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30thJune, 2017, namely:–

In the said notification, in the first paragraph, the following provisos shall be inserted, namely:

“Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry incolumn (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, butfail to furnish the said return along with payment of tax for the months mentioned in thecorresponding entry in column (4) of the said Table by the due date, but furnish the said return
according to the condition mentioned in the corresponding entry in column (5) of the saidTable, namely:–

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NOTIFICATION NO-02/2019-Union Territory Tax,dt. 07-03-2019 To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

[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)

Notification No. 2/2019- Union Territory Tax

New Delhi, the 7th March, 2019

G.S.R (E).- In exercise of the powers conferred by clause (vi) of section 21 of the UnionTerritory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the“said Act”), the Central Government, on the recommendations of the Council, hereby specifiesthe following category of persons, as the category of persons exempt from obtainingregistration under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in thefinancial year does not exceed forty lakh rupees, except, –

(a) persons required to take compulsory registration under section 24 of the said Act;

(b) persons engaged in making supplies of the goods, the description of which is specified incolumn

(3) of the Table below and falling under the tariff item, sub-heading, heading or
Chapter, as the case may be, as specified in the corresponding entry in column

(2) of the saidTable;

(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh,Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura,Uttarakhand; and

(iv) persons exercising option under the provisions of sub-section (3) of section 25, or such
registered persons who intend to continue with their registration under the said Act.

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NOTIFICATION NO-01/2019-Union Territory Tax,dt. 29-01-2019 Seeks to bring into force the UTGST (Amendment) Act, 2018

[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)

Notification No. 1/2019 – Union Territory Tax

New Delhi, the 29th January, 2019

G.S.R. …… (E). – In exercise of the powers conferred by sub-section (2) of
section 1 of the Union Territory Goods and Services Tax (Amendment) Act, 2018(33 of 2018), the Central Government hereby appoints the 1st day of February,2019 as the date on which the provisions of the Union Territory Goods andServices Tax (Amendment) Act, 2018 (33 of 2018) shall come into force.

[F. No. S. 31011/9/2018-ST-I-DoR-Pt.1]

 

(N Gandhi Kumar)
Deputy Secretary to the Government of India

Notification No. 15/2018-Union Territory Tax,dt. 08-10-2018-Notifications regarding constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling respectively in Union Territories (without legislature)

[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)

Notification No. 15 /2018 – Union territory Tax

New Delhi, the 8 October, 2018

G.S.R. …… (E).- In exercise of the powers conferred by section 16 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby, notifies the Constitution of the Appellate Authority for Advance Ruling in the Union territories as mentioned in column (2) of the Table below with the Members as specified in column (3) of the said Table, namely:-

As per GST portal

Click here: https://cbec-gst.gov.in/pdf/ut/Notification-15-2018-Union-Territory-Tax-English.pdf

Notification No. 14/2018-Union Territory Tax,dt. 08-10-2018-Notifications regarding constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling respectively in Union Territories (without legislature)

[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)

Notification No. 14/2018 – Union territory Tax

New Delhi, the 8 October, 2018

G.S.R. …… (E).- In exercise of the powers conferred by section 15 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 96 of Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby, notifies the Constitution of the Authority for Advance Ruling in the Union territories as mentioned in column (2) of the Table below with the Members as specified in column (3) of the said Table, namely:-

As per  GST portal

Click here: https://cbec-gst.gov.in/pdf/ut/Notification-14-2018-Union-Territory-Tax-English.pdf

Notification No. 13/2018-Union Territory Tax,dt. 28-09-2018-Notifications regarding Tax Collection at Source (TCS) in respect of Union Territories (without legislature)

[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)

Notification No. 13 /2018 – Union Territory Tax

New Delhi, the 28th September, 2018
, Saka 1940

G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the 2017), Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-Union Territory (without legislature) taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.

2. This notification shall come into force with effect from the 1st day of October, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar)
Under Secretary to the Govt. of India

Notification No. 12/2018-Union Territory Tax,dt. 28-09-2018-Notifications regarding Tax Collection at Source (TCS) in respect of Union Territories (without legislature)

[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)

Notification No.12 /2018 – Union Territory Tax

New Delhi, the 28th September, 2018
, Saka 1940

G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the 2017) and sub-section (1) of Sectio n 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra- Union Territory (without legislature) taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.

2. This notification shall come into force with effect from the 1st day of October, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar)
Under Secretary to the Govt. of India