https://www.taxtmi.com/circulars?id=69865 Relief measures for GST taxpayers affected by COVID-19 were clarified by modifying the earlier circular to align with subsequent Government notifications and GST Council recommendations. The clarification explains the revised treatment of interest on delayed GST return filing and conditional waiver of late fee for FORM GSTR-3B and FORM GSTR-1, with the position varying according to aggregate turnover and the relevant tax period. It also states that late fee waiver is conditional upon filing returns by the prescribed dates, failing which late fee applies from the original due date until filing. en-us Thu, 18 Jun 2020 00:00:00 +0530 Fri, 01 May 2026 10:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69865 Relief measures for GST taxpayers affected by COVID-19 were clarified by modifying the earlier circular to align with subsequent Government notifications and GST Council recommendations. The clarification explains the revised treatment of interest on delayed GST return filing and conditional waiver of late fee for FORM GSTR-3B and FORM GSTR-1, with the position varying according to aggregate turnover and the relevant tax period. It also states that late fee waiver is conditional upon filing returns by the prescribed dates, failing which late fee applies from the original due date until filing. Circulars GST - States Thu, 18 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69865