https://www.taxtmi.com/circulars?id=64108 The circular explains amended notifications that alter interest and late-fee relief for delayed GST returns: for taxpayers above the aggregate turnover threshold a brief nil-interest grace period is followed by a reduced interest rate until a cut-off date and then the normal rate; for taxpayers below the threshold extended nil-interest windows and a subsequent reduced rate apply until a later cut-off date. The waiver of late fee is conditional on filing FORM GSTR-3B by specified dates, otherwise late fee is payable from the original due date until filing. en-us Wed, 24 Jun 2020 00:00:00 +0530 Thu, 25 Jun 2020 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64108 The circular explains amended notifications that alter interest and late-fee relief for delayed GST returns: for taxpayers above the aggregate turnover threshold a brief nil-interest grace period is followed by a reduced interest rate until a cut-off date and then the normal rate; for taxpayers below the threshold extended nil-interest windows and a subsequent reduced rate apply until a later cut-off date. The waiver of late fee is conditional on filing FORM GSTR-3B by specified dates, otherwise late fee is payable from the original due date until filing. Circulars GST Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64108