Interest relief for delayed GST returns reduces interest rates for specified months if returns filed by extended June/July deadlines. Provides temporary conditional interest relief for registered persons required to furnish FORM GSTR-3B for February, March and April 2020 by specifying reduced or nil interest rates for different aggregate turnover classes, conditioned on furnishing the return by specified extended dates; deemed effective from 20 March 2020.
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Provisions expressly mentioned in the judgment/order text.
Interest relief for delayed GST returns reduces interest rates for specified months if returns filed by extended June/July deadlines.
Provides temporary conditional interest relief for registered persons required to furnish FORM GSTR-3B for February, March and April 2020 by specifying reduced or nil interest rates for different aggregate turnover classes, conditioned on furnishing the return by specified extended dates; deemed effective from 20 March 2020.
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