https://www.taxtmi.com/circulars?id=70720 COVID-19 GST relief measures revise the interest and late-fee treatment for delayed FORM GSTR-3B and FORM GSTR-1 filings. Eligible delayed filings receive nil interest for notified periods, reduced interest for subsequent specified periods, and normal interest thereafter, with calculation based on the portion of delay within each applicable period. For small taxpayers, the reduced-interest relief extends to additional tax periods. Late-fee waiver for FORM GSTR-3B remains conditional on filing by notified dates; otherwise, late fee runs from the original due date until filing. en-us Thu, 09 Jul 2020 00:00:00 +0530 Thu, 06 Aug 2026 17:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70720 COVID-19 GST relief measures revise the interest and late-fee treatment for delayed FORM GSTR-3B and FORM GSTR-1 filings. Eligible delayed filings receive nil interest for notified periods, reduced interest for subsequent specified periods, and normal interest thereafter, with calculation based on the portion of delay within each applicable period. For small taxpayers, the reduced-interest relief extends to additional tax periods. Late-fee waiver for FORM GSTR-3B remains conditional on filing by notified dates; otherwise, late fee runs from the original due date until filing. Circulars GST - States Thu, 09 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70720