Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021 - 633-F.T. - West Bengal SGST
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Reduced delayed tax interest rates provide phased relief for specified March-May tax periods, easing short-term compliance burden. Amends the West Bengal GST notification by substituting the phrase with 'liable to pay tax but fail to do so', changing the table heading to 'Month/Quarter', and replacing serials 4-7 to prescribe staged, reduced interest rates and initial nil-interest windows for taxpayers by aggregate turnover and return-filing category for March, April and May 2021; the notification is deemed effective from 18 May 2021.
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 delayed tax interest rates provide phased relief for specified March-May tax periods, easing short-term compliance burden.
Amends the West Bengal GST notification by substituting the phrase with "liable to pay tax but fail to do so", changing the table heading to "Month/Quarter", and replacing serials 4-7 to prescribe staged, reduced interest rates and initial nil-interest windows for taxpayers by aggregate turnover and return-filing category for March, April and May 2021; the notification is deemed effective from 18 May 2021.
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