G.S.R (E): Amendment to Integrated Tax Notification
Legal Basis:
Amendment under section 20 of the Integrated Goods and Services Tax Act, 2017.
Notification Amendment:
Changes made to Notification No. 6/2017 – Integrated Tax, dated June 28, 2017.
Revised Proviso:
Substitution of the first proviso with a new provision specifying interest rates and periods for late return filing.
Interest Rate Table:
Table detailing interest rates applicable to taxpayers based on turnover and geographical location.
Classes of Taxpayers:
Differentiated treatment based on aggregate turnover and business location for ease of compliance.
Effective Date:
Amendments effective from April 1, 2021.
Issuing Authority:
Notification issued under the signature of Pramod Kumar, Director to the Government of India.