Notification to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 under the HGST Act, 2017. - 57/GST-2 - Haryana SGST
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Interest relief on delayed GST returns: nil-interest grace periods followed by reduced interest for subsequent defaults. Amendment prescribes differentiated interest relief for registered persons filing FORM GSTR-3B: initial nil-interest grace periods followed by a reduced interest rate for later defaults. Relief windows and subsequent interest application vary by class of registered person determined by aggregate turnover and by the tax months February 2020 through July 2020, as set out in the substituted Table.
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 on delayed GST returns: nil-interest grace periods followed by reduced interest for subsequent defaults.
Amendment prescribes differentiated interest relief for registered persons filing FORM GSTR-3B: initial nil-interest grace periods followed by a reduced interest rate for later defaults. Relief windows and subsequent interest application vary by class of registered person determined by aggregate turnover and by the tax months February 2020 through July 2020, as set out in the substituted Table.
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