Quick Summary
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 1/2020 Union Territory Tax New Delhi, the 8 th April, 2020 G.S.R.....(E).In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section 148 of the
Daily Limit Reached
You have reached your daily limit of 2 Free Notice & Circular
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Notice & Circular Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
FAQ :
The notification seeks to provide relief by conditionally lowering the interest rate for Union Territory Goods and Services Tax (UTGST) for specific tax periods.
The conditional lowering of the interest rate applies to the tax periods of February 2020 to April 2020.
This notification concerns Union Territory Goods and Services Tax (UTGST).
This notification is issued by the Central Government, through the Ministry of Finance (Department of Revenue) and the Central Board of Indirect Taxes and Customs.
The notification is issued in exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017, read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017.
CAclubindia
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Notification-01-2020-Union-Territory-Tax-English.pdf