Reduced interest relief for delayed GSTR-3B filings when taxpayers meet specified alternative filing deadlines. Amendment conditions reduced or nil interest under section 50 of the Nagaland GST Act for registered persons who fail to furnish FORM GSTR-3B by the due date but file by specified alternative dates; relief is applied according to turnover-based classes and tax periods, with different interest rates and qualifying filing deadlines set out in the inserted provisos. The notification amends an earlier Finance Department notification and is deemed effective from 20th 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.
Reduced interest relief for delayed GSTR-3B filings when taxpayers meet specified alternative filing deadlines.
Amendment conditions reduced or nil interest under section 50 of the Nagaland GST Act for registered persons who fail to furnish FORM GSTR-3B by the due date but file by specified alternative dates; relief is applied according to turnover-based classes and tax periods, with different interest rates and qualifying filing deadlines set out in the inserted provisos. The notification amends an earlier Finance Department notification and is deemed effective from 20th March, 2020.
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