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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>Taxpayers under the Uttar Pradesh Goods and Services Tax regime were granted COVID-19 compliance relief through notifications covering composition taxpayers, return filing, interest, late fee, input tax credit restrictions, e-way bill validity, and extended compliance deadlines. Reduced or nil interest applied to delayed GSTR-3B filing for February to April 2020, subject to the notified filing dates, while late fee waivers were provided for GSTR-3B and GSTR-1 within specified periods. The circular also extended compliance deadlines for TDS, TCS, input service distributors, non-resident taxable persons, and certain other actions falling during the lockdown period.</description>
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    <pubDate>Wed, 08 Apr 2020 00:00:00 +0530</pubDate>
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      <description>Taxpayers under the Uttar Pradesh Goods and Services Tax regime were granted COVID-19 compliance relief through notifications covering composition taxpayers, return filing, interest, late fee, input tax credit restrictions, e-way bill validity, and extended compliance deadlines. Reduced or nil interest applied to delayed GSTR-3B filing for February to April 2020, subject to the notified filing dates, while late fee waivers were provided for GSTR-3B and GSTR-1 within specified periods. The circular also extended compliance deadlines for TDS, TCS, input service distributors, non-resident taxable persons, and certain other actions falling during the lockdown period.</description>
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