Provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 - F A 3-27/2017/1/V (35) - Madhya Pradesh SGST
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Interest relief for delayed GST returns: reduced interest rates allowed subject to filing by specified extended deadlines. Amends a prior departmental notification to grant conditional reduction of interest rate for registered persons filing FORM GSTR-3B for February, March and April 2020. The relief differentiates taxpayers by aggregate turnover into three classes and ties nil-or-reduced interest to filing by specified extended dates; the amendment takes effect from 20 March 2020.
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 for delayed GST returns: reduced interest rates allowed subject to filing by specified extended deadlines.
Amends a prior departmental notification to grant conditional reduction of interest rate for registered persons filing FORM GSTR-3B for February, March and April 2020. The relief differentiates taxpayers by aggregate turnover into three classes and ties nil-or-reduced interest to filing by specified extended dates; the amendment takes effect from 20 March 2020.
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