Interest on delayed GST returns: nil interest windows and a prescribed rate thereafter for specified classes and periods. The substituted proviso prescribes the annual rate of interest for registered persons required to furnish returns in FORM GSTR-3B who fail to file the return with payment of tax by the due date, specifying rates in a Table that differentiates classes by aggregate turnover and lists the tax periods and corresponding nil interest windows followed by a uniform interest rate for the remainder of the specified periods.
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 on delayed GST returns: nil interest windows and a prescribed rate thereafter for specified classes and periods.
The substituted proviso prescribes the annual rate of interest for registered persons required to furnish returns in FORM GSTR-3B who fail to file the return with payment of tax by the due date, specifying rates in a Table that differentiates classes by aggregate turnover and lists the tax periods and corresponding nil interest windows followed by a uniform interest rate for the remainder of the specified periods.
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