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    <title>Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of novel corona virus (COVID-19)</title>
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    <description>State GST notifications provide conditional filing extensions and conditional reliefs: composition scheme filers may file CMP-02 and associated statements by extended dates; Form GSTR-3B due dates remain unchanged but a NIL interest window for the first fifteen days and a reduced interest rate thereafter apply subject to payment and filing by specified dates, failing which standard interest and penalties apply; rule 36(4) input tax credit restrictions are suspended for February-August with cumulative adjustment in September; e-way bill validity and various statutory compliance deadlines are extended to a common revised date.</description>
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      <description>State GST notifications provide conditional filing extensions and conditional reliefs: composition scheme filers may file CMP-02 and associated statements by extended dates; Form GSTR-3B due dates remain unchanged but a NIL interest window for the first fifteen days and a reduced interest rate thereafter apply subject to payment and filing by specified dates, failing which standard interest and penalties apply; rule 36(4) input tax credit restrictions are suspended for February-August with cumulative adjustment in September; e-way bill validity and various statutory compliance deadlines are extended to a common revised date.</description>
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