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.