https://www.taxtmi.com/notifications?id=135941 The notification inserts a table providing differentiated interest treatment for delayed GST returns relating to March and April 2021: higher turnover taxpayers face a reduced interest rate for the first fifteen days from the due date and a higher rate thereafter; lower turnover taxpayers and those covered by the proviso to subsection (1) and subsection (2) of Section 39 receive nil interest for the first fifteen days, an intermediate rate for the next fifteen days, and the higher rate thereafter. The amendment applies to returns specified under Section 39 and the quarter ending March 2021 and is effective retrospectively from 18 April 2021. en-us Mon, 14 Jun 2021 00:00:00 +0530 Wed, 23 Jun 2021 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135941 The notification inserts a table providing differentiated interest treatment for delayed GST returns relating to March and April 2021: higher turnover taxpayers face a reduced interest rate for the first fifteen days from the due date and a higher rate thereafter; lower turnover taxpayers and those covered by the proviso to subsection (1) and subsection (2) of Section 39 receive nil interest for the first fifteen days, an intermediate rate for the next fifteen days, and the higher rate thereafter. The amendment applies to returns specified under Section 39 and the quarter ending March 2021 and is effective retrospectively from 18 April 2021. Notifications GST - States Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135941