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: reduced interest and late-fee waivers for delayed returns subject to specified filing conditions. Clarification sets out that specified COVID-19 relief measures under HPGST permit delayed filings for composition taxpayers (Form GST CMP-02, CMP-08, GSTR-4, GST ITC-03), grant a nil-interest window for the first 15 days after GSTR-3B due dates and reduced interest thereafter for larger taxpayers, and nil interest for smaller taxpayers, subject to filing by notification dates; waive late fees if returns/statements are filed by prescribed dates; suspend rule 36(4) for input tax credit for February-August 2020 with cumulative adjustment in September 2020; extend e-way bill validity and suspend/extend various statutory time limits to June 30, 2020 under section 168A.
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: reduced interest and late-fee waivers for delayed returns subject to specified filing conditions.
Clarification sets out that specified COVID-19 relief measures under HPGST permit delayed filings for composition taxpayers (Form GST CMP-02, CMP-08, GSTR-4, GST ITC-03), grant a nil-interest window for the first 15 days after GSTR-3B due dates and reduced interest thereafter for larger taxpayers, and nil interest for smaller taxpayers, subject to filing by notification dates; waive late fees if returns/statements are filed by prescribed dates; suspend rule 36(4) for input tax credit for February-August 2020 with cumulative adjustment in September 2020; extend e-way bill validity and suspend/extend various statutory time limits to June 30, 2020 under section 168A.
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