Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
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GST compliance relief: extended filing windows and conditional interest and late fee concessions to ease COVID 19 disruption. Temporary GST compliance relaxations grant extended filing windows for composition scheme intimations and returns, CMP-08 and GSTR-4 filings, and defer certain return deadlines. Reduced or NIL interest rates and waiver of late fees are available for specified tax periods subject to prescribed timely filing and payment conditions; failure to meet conditions triggers standard interest and penalties. Rule 36(4) input tax credit restrictions are suspended for specified months but require cumulative adjustment in a later return. E-way bill validity is extended and specific extensions apply to TDS/TCS deductors, input service distributors and non-resident registrants.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST compliance relief: extended filing windows and conditional interest and late fee concessions to ease COVID 19 disruption.
Temporary GST compliance relaxations grant extended filing windows for composition scheme intimations and returns, CMP-08 and GSTR-4 filings, and defer certain return deadlines. Reduced or NIL interest rates and waiver of late fees are available for specified tax periods subject to prescribed timely filing and payment conditions; failure to meet conditions triggers standard interest and penalties. Rule 36(4) input tax credit restrictions are suspended for specified months but require cumulative adjustment in a later return. E-way bill validity is extended and specific extensions apply to TDS/TCS deductors, input service distributors and non-resident registrants.
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