https://www.taxtmi.com/circulars?id=67508 Reduced rates of interest and conditional waiver of late fee apply to delayed GST returns for specified tax periods. For larger taxpayers a nil-interest initial window is followed by a reduced interest rate, reverting to the normal rate after the prescribed period; the circular provides illustrative day-wise calculations for GSTR-3B filings. For smaller taxpayers a nil-interest period until specified dates is followed by a reduced rate until a later cutoff, after which the standard rate applies. Waiver of late fee is conditional on filing by notified dates; otherwise late fee accrues from the original due date. en-us Mon, 09 Nov 2020 00:00:00 +0530 Tue, 11 Jun 2024 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67508 Reduced rates of interest and conditional waiver of late fee apply to delayed GST returns for specified tax periods. For larger taxpayers a nil-interest initial window is followed by a reduced interest rate, reverting to the normal rate after the prescribed period; the circular provides illustrative day-wise calculations for GSTR-3B filings. For smaller taxpayers a nil-interest period until specified dates is followed by a reduced rate until a later cutoff, after which the standard rate applies. Waiver of late fee is conditional on filing by notified dates; otherwise late fee accrues from the original due date. Circulars GST - States Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67508