Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. - 01/2020 - Union Territory GST (UTGST)
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Conditional GST interest relief for delayed GSTR-3B filings extends nil-interest windows with specified extended filing deadlines. Conditional interest relief for late GSTR-3B filings for February-April 2020 creates turnover-based classes and prescribes nil-interest windows or specified interest where returns are furnished by specified extended dates; the amendment is effective retrospectively from 20 March 2020 and applies only when the class, tax period and corresponding filing condition in the Table are met.
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.
Conditional GST interest relief for delayed GSTR-3B filings extends nil-interest windows with specified extended filing deadlines.
Conditional interest relief for late GSTR-3B filings for February-April 2020 creates turnover-based classes and prescribes nil-interest windows or specified interest where returns are furnished by specified extended dates; the amendment is effective retrospectively from 20 March 2020 and applies only when the class, tax period and corresponding filing condition in the Table are met.
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