https://www.taxtmi.com/article/detailed?id=9311 The document sets staggered GSTR 3B due dates and conditional relief by turnover and state groupings, specifying limited interest waiver periods with subsequent higher interest accrual, late fee waiver windows, and commencement dates for ordinary interest and late fees. It distinguishes per day late fees for taxable and nil returns, prescribes a capped late fee for certain historical returns filed within a remedial period, and states that taxpayers filing those historical returns cannot claim Input Tax Credit for specified prior years, necessitating cash payment of tax. en-us Tue, 30 Jun 2020 11:27:36 +0530 Tue, 30 Jun 2020 11:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9311 The document sets staggered GSTR 3B due dates and conditional relief by turnover and state groupings, specifying limited interest waiver periods with subsequent higher interest accrual, late fee waiver windows, and commencement dates for ordinary interest and late fees. It distinguishes per day late fees for taxable and nil returns, prescribes a capped late fee for certain historical returns filed within a remedial period, and states that taxpayers filing those historical returns cannot claim Input Tax Credit for specified prior years, necessitating cash payment of tax. Articles Goods and Services Tax - GST Tue, 30 Jun 2020 11:27:36 +0530 https://www.taxtmi.com/article/detailed?id=9311