Amendment notification under Sub-section (1) of section 50 of Haryana Goods and Services Tax Act, 2017 (Notification dated 21-05-2021) – Govt. of Haryana

• 25th, May 2021
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Amendment notification under Sub-section (1) of section 50 of Haryana Goods and Services Tax Act, 2017 (Notification dated 21-05-2021) – Govt. of Haryana

• After Serial Number 2, following was inserted:
• Providing 9 per cent for the first 15 days from the due date and 18 per cent thereafter for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year has
• Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter for the taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39
• Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 percent thereafter for the taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39
• Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter for the taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39
• This notification has come into effect from 18th day of April, 2021.