(587)
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
51-2020/Ext.]CHANDIGARH, THURSDAY, APRIL 16, 2020 (CHAITRA 27, 1942 SAKA)
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588
HARYANA GOVT. GAZ., (EXTRA.), APR. 16, 2020 (CHTR. 27, 1942 SAKA)
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HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 16th April, 2020
No.36/GST-2.— In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of
the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said
Act), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in
the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June, 2017,
namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, Notification No.45/ST-2, dated the 30th June,
2017, after second paragraph, the following paragraph shall be inserted and shall be deemed to have been inserted
with effect from the 20th March, 2020, namely: –
“3.
The rate of interest per annum shall be as specified in column (3) of the Table (2) given below, 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 but furnish the said return according to the condition mentioned in the corresponding entry
in column (5) of the said Table, namely:-
HARYANA GOVT. GAZ., (EXTRA.), APR. 16, 2020 (CHTR. 27, 1942 SAKA)
589
Table (2)
Serial
Number
(1)
Class of registered persons
(2)
Rate of interest
(3)
Tax period
(4)
Condition
(5)
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
February,
2020, March
2020, April,
2020
If return in FORM
GSTR-3B is
furnished on or before
the 24th day of June,
2020
2
Taxpayers
having
an
aggregate turnover of more
than rupees 1.5 crores and up
to rupees five crores in the
preceding financial year
Nil
February,
2020, March,
2020
If return in FORM
GSTR-3B is
furnished on or before
the 29th day of June,
2020
April, 2020
If return in FORM
GSTR-3B is
furnished on or before
the 30th day of June,
2020
3.
Taxpayers
having
an
aggregate turnover of up to
rupees 1.5 crores in the
preceding financial year
Nil
February,
2020
If return in FORM
GSTR-3B is
furnished on or before
the 30th day of June,
2020
March, 2020
If return in FORM
GSTR-3B is
furnished on or before
the 3rd day of July,
2020
April, 2020
If return in FORM
GSTR-3B is
furnished on or before
the 6th day of July,
2020.”.
ANURAG RASTOGI,
Principal Secretary to Government Haryana,
Excise and Taxation Department.
8745—C.S.—H.G.P., Pkl.