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 late fee waivers for GST returns, conditional on filing returns by the notified extended deadlines. Clarifies State implementation of Central notifications granting temporary reliefs due to COVID 19: extensions for filing composition scheme intimations, self-assessed tax statements and annual composition returns, conditional nil/reduced interest and waiver of late fees for specified returns if filed by the extended cut offs, cumulative adjustment of input tax credit for the lockdown months to be made in a later return, extension of expired e way bill validity during the lockdown window, and permitted filing by an extended date for deductors, collectors and input service distributors; reliefs are subject to prescribed conditions and noncompliance attracts regular interest, late fees and penalties.
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 late fee waivers for GST returns, conditional on filing returns by the notified extended deadlines.
Clarifies State implementation of Central notifications granting temporary reliefs due to COVID 19: extensions for filing composition scheme intimations, self-assessed tax statements and annual composition returns, conditional nil/reduced interest and waiver of late fees for specified returns if filed by the extended cut offs, cumulative adjustment of input tax credit for the lockdown months to be made in a later return, extension of expired e way bill validity during the lockdown window, and permitted filing by an extended date for deductors, collectors and input service distributors; reliefs are subject to prescribed conditions and noncompliance attracts regular interest, late fees and penalties.
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