Interest on late GST returns: phased nil-interest windows for classes of taxpayers, followed by interest thereafter. Substitutes the first proviso of Notification No.13/2017 to prescribe the rate of interest per annum for registered persons required to furnish FORM GSTR-3B who fail to file and pay by the due date, as specified in a Table that sets initial nil-interest windows for specified classes of taxpayers and tax periods, followed thereafter by the stated interest charge for the corresponding 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 late GST returns: phased nil-interest windows for classes of taxpayers, followed by interest thereafter.
Substitutes the first proviso of Notification No.13/2017 to prescribe the rate of interest per annum for registered persons required to furnish FORM GSTR-3B who fail to file and pay by the due date, as specified in a Table that sets initial nil-interest windows for specified classes of taxpayers and tax periods, followed thereafter by the stated interest charge for the corresponding periods.
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