Notification 1/2021 - UTGST
Date: May 1, 2021
Effective From: April 18, 2021
Subject
Relaxation of levy of interest for non-payment/short payment or delay in the payment of tax dues for the months of April and May 2021.
Content
G.S.R. 312(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 Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of Indi…