Interest relief for delayed GST returns extended with conditional nil interest for specified classes of taxpayers until specified dates. Amendment prescribes turnover based temporary relief from interest for specified delayed FORM GSTR 3B filings for February-April 2020, setting nil interest windows for defined taxpayer classes conditional on filing by stated cutoff dates, with a specified interest rate applying thereafter; made under section 50 read with section 148 and effective from 20th March 2020.
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Provisions expressly mentioned in the judgment/order text.
Interest relief for delayed GST returns extended with conditional nil interest for specified classes of taxpayers until specified dates.
Amendment prescribes turnover based temporary relief from interest for specified delayed FORM GSTR 3B filings for February-April 2020, setting nil interest windows for defined taxpayer classes conditional on filing by stated cutoff dates, with a specified interest rate applying thereafter; made under section 50 read with section 148 and effective from 20th March 2020.
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