Conditional interest relief for delayed GST returns reduces interest where returns are filed by specified extended deadlines. Amendment provides conditional interest relief for taxpayers filing FORM GSTR-3B for February, March and April 2020 by specifying reduced interest rates and nil-interest windows tied to aggregate turnover bands and the condition of furnishing returns by the stated extended dates; the proviso is effective from 20th March 2020 and operates by inserting eligibility-linked interest rates into the existing Puducherry GST notification.
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 interest relief for delayed GST returns reduces interest where returns are filed by specified extended deadlines.
Amendment provides conditional interest relief for taxpayers filing FORM GSTR-3B for February, March and April 2020 by specifying reduced interest rates and nil-interest windows tied to aggregate turnover bands and the condition of furnishing returns by the stated extended dates; the proviso is effective from 20th March 2020 and operates by inserting eligibility-linked interest rates into the existing Puducherry GST notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
