Interest relief for delayed GSTR-3B filings grants temporary nil interest windows and conditional extended filing timelines. Prescribes interest treatment for registered persons filing FORM GSTR-3B after due dates by creating turnover based categories with specified conditional nil interest windows for particular tax periods and corresponding extended filing deadlines; interest becomes payable after those windows. The amendment is made effective from the stated effective date and applies to the named tax periods contingent on filing within the prescribed extended timelines.
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 relief for delayed GSTR-3B filings grants temporary nil interest windows and conditional extended filing timelines.
Prescribes interest treatment for registered persons filing FORM GSTR-3B after due dates by creating turnover based categories with specified conditional nil interest windows for particular tax periods and corresponding extended filing deadlines; interest becomes payable after those windows. The amendment is made effective from the stated effective date and applies to the named tax periods contingent on filing within the prescribed extended timelines.
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