UTGST Notification 01/2021
| Title | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
| Number | 01/2021 |
| Date | 01-05-2021 |
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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 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 India in the Ministry of Finance (Department of Revenue), No.10/2017 –Union Territory Tax, dated the 30thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30thJune, 2017, namely:–
(i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely: –
2. This notification shall be deemed to have come into force with effect from the 18thday of April, 2021.
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