F-A-3-27-2017-1-V(53) dt 11.09.2020-(Tax) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

@ ot sea cis fear at Wend z. aaa at fast Tara, Aer Waa, APT aarorer, feate 11 faarat 2020 HUH WH U 3-27/2017/1/Aig (53) : UT TOR, AAS Are she Bat we sifafray, uftee at fret uz, sa faut at afeepaar wate wp U-3-27-2017-1-GFa (54) feaie 30 9, 2017 A rafafed six dates wed, staiq:- Gad aftqn & wun sapsa A yen wiga & BA oR fated wge Tar TIT, Heke 584 Aeqye usa, fea 11 faarat 2020 "ied A Usitarct aafecral a arf G feng, wit at Pra cifcienr & eis (2) A Pifee fou Tee oh raat weg olvadiane-se a faarol vega Gea ara @, cifas wit TAH (4) A acertt ofatt 3 fey ae orate ot gar feat at Pad ake am, a aR YT & are, Wedd wel Hea F, 2a oft as one et ax, Ky (3) A eee via aA fae Prafafad ax &:- arferet wed Galea aledal St at we sary eran fwaar gdadt Fad anke & sla ved Une fea & fer sea ult, sae Wear tae, 2020, Hrd, 2020 sit atc, eran feiant yaddt fetta af Apa oad 5 30 OF, 2020 deh IEF Wiad, OR Ah ae 30 facisy, 2020 Te 9 Wired trae, 2020 RAS GRAIL BT WOT RM ode we Fey Diaaa, six Tad ae 30 Are, 2020 AERIS Usd Palew Wek , Wasa, sik Gad aa 30 on da qa areax sie APR each da weaaa Yee wea a sada da asada He Hs, 2020 Was, si Tae Te 30 WA, 2020 Welle, 2020 meget wera, fede 11 faaraz 2020 584 (1) tore, feats 11 faarat 2020 seep wh. Wh-U-3-27-2017-1-ahs (53), feria 11 Faarat 2020 a sist stare Wea ael & WER A Wager Yeniferd fara seat z. Trent a, sara. Bhopal, the 11th September 2020 No. F A 3-27/2017/1/V(53) : In exercise of the powers conferred by sub-section (1) of section 50 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in this department's notification No. F A-3-27-2017- 1-V-(54) dated the 30" June, 2017, namely:— ~ In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely : — . “Provided that the rate of interest per annum shall be as specitied in column (3) of the Table given below for the period mentioned therein, 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, namely:-- Table t S. No. Class of registered persons Rate of interest Tax period 1. Taxpayers having an. aggregate | Nil for first 15 days from the | February, turnover of more than rupees 5| due date, and 9 per cent | 2020, March crores in the preceding financial year | thereafter till 24"" day of June, | 2020, April, 2. Taxpayers having an aggregate | Nil till the 30" day of June, | February, turnover of up to rupees 5 crores in | 2020, and 9 per cent thereafter | 2020 the preceding financial year, whose | till the 30° day of September, principal place of business is in the | 2020 States of Chhattisgarh, Madhya "ail the 3° day of July, | March, 2020 Pradesh, Gujarat, Maharashtra, 2020, and 9 per cent thereafter Karnataka, Goa, Kerala, Tamil | ,. th till the 30° day of September, Nadu, Telangana or Andhra Pradesh 7020 ° y ° “P er 584 (2) eager wUstTia, fea 11 faaesx 2020 or the Union territories of Daman | Nil till the 6" day of July, | April, 2020 and Diu and Dadra and Nagar | 2020, and 9 per cent thereafter Haveli, Puducherry, Andaman and | till the 30" day of September, Nicobar Islands and Lakshadweep 2020 Nil till the 12" day of | May, 2020 September, 2020, and 9 per -] cent thereafter till the 30" day of September, 2020 J Nil till the 23” day of | June, 2020 September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 27" day of | July, 2020 September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.