Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. - F. 1-11(91)-TAX/GST/2020(Part-IV) - Tripura SGST
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Interest relief for late GST returns: conditional waiver if FORM GSTR-3B filed by specified extended deadlines for affected months. Conditional interest relief is provided for FORM GSTR-3B late-filers for tax periods February-April 2020, with reduced or nil interest subject to turnover-based eligibility and specified extended filing dates; the relief applies only when the tabled conditions are met and the notification is deemed to have come into force 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 late GST returns: conditional waiver if FORM GSTR-3B filed by specified extended deadlines for affected months.
Conditional interest relief is provided for FORM GSTR-3B late-filers for tax periods February-April 2020, with reduced or nil interest subject to turnover-based eligibility and specified extended filing dates; the relief applies only when the tabled conditions are met and the notification is deemed to have come into force from 20 March 2020.
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