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of <h1>Assam Government Clarifies COVID-19 Tax Relief: Reduced GST Interest Rates and Late Fee Waivers for 2020.</h1> The Government of Assam issued a circular providing clarifications on relief measures for taxpayers amid COVID-19. Notifications reduced interest rates on late GST payments and waived late fees for filing delays for specific periods in 2020. For taxpayers with turnover above Rs. 5 crores, a lower interest rate applies for delayed returns from February to April 2020. For those below Rs. 5 crores, a nil interest rate is applicable until specified dates, followed by a reduced rate until September 30, 2020. Conditional waivers for late fees are also extended for small taxpayers for February to July 2020.
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