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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Interest relief on delayed GST filings during COVID-19 available subject to timely filing and cumulative ITC adjustment. State GST notifications provide conditional filing extensions and conditional reliefs: composition scheme filers may file CMP-02 and associated statements by extended dates; Form GSTR-3B due dates remain unchanged but a NIL interest window for the first fifteen days and a reduced interest rate thereafter apply subject to payment and filing by specified dates, failing which standard interest and penalties apply; rule 36(4) input tax credit restrictions are suspended for February-August with cumulative adjustment in September; e-way bill validity and various statutory compliance deadlines are extended to a common revised 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.
Interest relief on delayed GST filings during COVID-19 available subject to timely filing and cumulative ITC adjustment.
State GST notifications provide conditional filing extensions and conditional reliefs: composition scheme filers may file CMP-02 and associated statements by extended dates; Form GSTR-3B due dates remain unchanged but a NIL interest window for the first fifteen days and a reduced interest rate thereafter apply subject to payment and filing by specified dates, failing which standard interest and penalties apply; rule 36(4) input tax credit restrictions are suspended for February-August with cumulative adjustment in September; e-way bill validity and various statutory compliance deadlines are extended to a common revised date.
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