Amendments to Notification No. 12/2017 - Union Territory Tax (Rate)
Effective Date and Scope:
Amendments come into effect from October 1, 2020.
Applicable to changes in the fiscal year mentioned for entries under serial numbers 19A and 19B.
Revision of Fiscal Year:
Serial number 19A and 19B in the Table have their respective fiscal year changed from "2020" to "2021".
This adjustment affects the period specified for tax-related matters.
Issuing Authority:
Amendments made by the Central Government on the recommendations of the Council.
Approved by Pramod Kumar, Director to the Government of India.
Reference to Principal Notification:
Refers to Notification No. 12/2017 - Union Territory Tax (Rate), dated June 28, 2017.
Last amended by Notification No. 28/2019 - Union Territory Tax (Rate), dated December 31, 2019.
Publication Details:
Original publication in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 703(E), dated June 28, 2017.
Legislative Authority:
Exercise of powers conferred by various subsections of the Union Territory Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.