https://www.taxtmi.com/circulars?id=67493 Clarification sets out that specified COVID-19 relief measures under HPGST permit delayed filings for composition taxpayers (Form GST CMP-02, CMP-08, GSTR-4, GST ITC-03), grant a nil-interest window for the first 15 days after GSTR-3B due dates and reduced interest thereafter for larger taxpayers, and nil interest for smaller taxpayers, subject to filing by notification dates; waive late fees if returns/statements are filed by prescribed dates; suspend rule 36(4) for input tax credit for February-August 2020 with cumulative adjustment in September 2020; extend e-way bill validity and suspend/extend various statutory time limits to June 30, 2020 under section 168A. en-us Wed, 06 Jan 2021 00:00:00 +0530 Fri, 07 Jun 2024 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67493 Clarification sets out that specified COVID-19 relief measures under HPGST permit delayed filings for composition taxpayers (Form GST CMP-02, CMP-08, GSTR-4, GST ITC-03), grant a nil-interest window for the first 15 days after GSTR-3B due dates and reduced interest thereafter for larger taxpayers, and nil interest for smaller taxpayers, subject to filing by notification dates; waive late fees if returns/statements are filed by prescribed dates; suspend rule 36(4) for input tax credit for February-August 2020 with cumulative adjustment in September 2020; extend e-way bill validity and suspend/extend various statutory time limits to June 30, 2020 under section 168A. Circulars GST - States Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67493