Reduced GST interest rates apply for specified filing delays in March and April under West Bengal notification easing liabilities. Temporarily reduces GST interest for specified post-due filing periods for March and April 2021 by inserting table entries that differentiate taxpayers by aggregate turnover and return type, prescribing lower interest for initial delay periods and higher interest thereafter, and making the amendment effective retrospectively from 18 April 2021.
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Provisions expressly mentioned in the judgment/order text.
Reduced GST interest rates apply for specified filing delays in March and April under West Bengal notification easing liabilities.
Temporarily reduces GST interest for specified post-due filing periods for March and April 2021 by inserting table entries that differentiate taxpayers by aggregate turnover and return type, prescribing lower interest for initial delay periods and higher interest thereafter, and making the amendment effective retrospectively from 18 April 2021.
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