https://www.taxtmi.com/article/detailed?id=9822 An amnesty reduces or waives late fees for past-period GSTR-3B filings within a prescribed window and caps prospective late fees across return types; interest remains payable on unpaid tax while a retrospective amendment clarifies interest is payable on tax actually paid from the electronic cash ledger. Extensions and staged reliefs for filing and interest are provided for various taxpayers and returns, several statutory provisions are excluded from the general extension, and operational changes include e invoice exemptions for certain public entities, temporary EVC filing for companies, and cumulative application of Rule 36(4) for ITC reconciliation. en-us Fri, 04 Jun 2021 15:24:00 +0530 Fri, 04 Jun 2021 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9822 An amnesty reduces or waives late fees for past-period GSTR-3B filings within a prescribed window and caps prospective late fees across return types; interest remains payable on unpaid tax while a retrospective amendment clarifies interest is payable on tax actually paid from the electronic cash ledger. Extensions and staged reliefs for filing and interest are provided for various taxpayers and returns, several statutory provisions are excluded from the general extension, and operational changes include e invoice exemptions for certain public entities, temporary EVC filing for companies, and cumulative application of Rule 36(4) for ITC reconciliation. Articles Goods and Services Tax - GST Fri, 04 Jun 2021 15:24:00 +0530 https://www.taxtmi.com/article/detailed?id=9822