Seeks to provide relief by lowering rate of interest for a prescribed time for tax periods from February, 2020 to July, 2020 by amending notification No. 1153-F.T. dated 29.06.2017 - 599-F.T. - West Bengal SGST
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Reduced interest relief for delayed GST filings: phased nil interest windows for specified taxpayers, followed by standard interest thereafter. Amends prior notification to provide time limited suspension and reduction of interest on delayed GST payments for specified taxpayers filing FORM GSTR 3B; creates class based nil interest windows measured from original due dates for tax periods from February to July 2020, after which a uniform interest rate applies until prescribed cut off dates, effective from a stated date in June 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.
Reduced interest relief for delayed GST filings: phased nil interest windows for specified taxpayers, followed by standard interest thereafter.
Amends prior notification to provide time limited suspension and reduction of interest on delayed GST payments for specified taxpayers filing FORM GSTR 3B; creates class based nil interest windows measured from original due dates for tax periods from February to July 2020, after which a uniform interest rate applies until prescribed cut off dates, effective from a stated date in June 2020.
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