https://www.taxtmi.com/circulars?id=70889 COVID-19 GST relief retains the original GSTR-3B due dates but grants conditional interest and late-fee relief for February to April 2020. Higher-turnover registered persons receive nil interest for an initial delay period and reduced interest thereafter if returns are filed by the stipulated cut-off; smaller registered persons receive nil interest if they meet notified filing dates. Delayed GSTR-1 filing receives conditional late-fee waiver, while rule 36(4) input tax credit restrictions apply cumulatively for February through August 2020. Extended compliance timelines also apply to composition filings, e-way bills, specified returns and tax collection statements. en-us Fri, 10 Apr 2020 00:00:00 +0530 Fri, 21 Aug 2026 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70889 COVID-19 GST relief retains the original GSTR-3B due dates but grants conditional interest and late-fee relief for February to April 2020. Higher-turnover registered persons receive nil interest for an initial delay period and reduced interest thereafter if returns are filed by the stipulated cut-off; smaller registered persons receive nil interest if they meet notified filing dates. Delayed GSTR-1 filing receives conditional late-fee waiver, while rule 36(4) input tax credit restrictions apply cumulatively for February through August 2020. Extended compliance timelines also apply to composition filings, e-way bills, specified returns and tax collection statements. Circulars GST - States Fri, 10 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70889