Amends notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns

Amends notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns

Provides relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021

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.

To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

Seeks to bring into force the UTGST (Amendment) Act, 2018

Notifications issued under CGST Act are extended to UTGST Act

Seeks to amend notification No. 2/2017-Union Territory Tax

Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep

Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu

Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli

Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh

Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands

Notifies Fixing of rate of interest per annum

Notifies UTGST (Lakshadweep ) Rules, 2017

Notifies UTGST (Daman & Diu) Rules, 2017

Notifies UTGST (Dadra and Nagar Haveli) Rules, 2017

Notifies UTGST (Chandigarh )Rules, 2017

UTGST (Andaman & Nicobar Islands ) Rules, 2017

Notifies www.gst.gov.in as the electronic portal for GST

Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall come into force.

Seeks to notify the turnover limit for Composition Levy for UTGST

Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force