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 and time limit extensions allow conditional delayed GST filings with waiver of late fees and extended deadlines. Clarification directs uniform application of COVID 19 relief measures: extensions for composition filings and related statements, conditional nil or reduced interest and waiver of late fees for delayed GSTR 3B and GSTR 1 filings when returns are filed by specified extended dates, and extension of e way bill validity for bills expiring during the lockdown period.
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 and time limit extensions allow conditional delayed GST filings with waiver of late fees and extended deadlines.
Clarification directs uniform application of COVID 19 relief measures: extensions for composition filings and related statements, conditional nil or reduced interest and waiver of late fees for delayed GSTR 3B and GSTR 1 filings when returns are filed by specified extended dates, and extension of e way bill validity for bills expiring during the lockdown period.
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