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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Reduced Interest Relief for GST returns: conditional nil/low interest and late-fee waivers subject to filing by specified dates. Clarification prescribes COVID-19 relief measures under West Bengal GST: extended filing windows for composition scheme statements and annual returns; conditional reduced interest (nil for initial 15 days then a lower rate) and waiver of late fees for FORM GSTR-3B for Feb-Apr 2020 subject to filing by specified cut-offs and turnover thresholds; waiver of late fees for FORM GSTR-1 if filed by the extended date; cumulative application of rule 36(4) for Feb-Aug 2020 with adjustment in Sept 2020 return; extension of e-way bill validity and suspension of time limits for certain withholding, collection and other returns until the extended date.
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.
Reduced Interest Relief for GST returns: conditional nil/low interest and late-fee waivers subject to filing by specified dates.
Clarification prescribes COVID-19 relief measures under West Bengal GST: extended filing windows for composition scheme statements and annual returns; conditional reduced interest (nil for initial 15 days then a lower rate) and waiver of late fees for FORM GSTR-3B for Feb-Apr 2020 subject to filing by specified cut-offs and turnover thresholds; waiver of late fees for FORM GSTR-1 if filed by the extended date; cumulative application of rule 36(4) for Feb-Aug 2020 with adjustment in Sept 2020 return; extension of e-way bill validity and suspension of time limits for certain withholding, collection and other returns until the extended date.
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