https://www.taxtmi.com/circulars?id=71010 For GSTR-3B returns for February, March and April 2020, original due dates remained unchanged, but eligible taxpayers received nil or reduced interest and waiver of late fee if returns were filed within stipulated timelines. Non-compliance with those timelines attracted interest at 18% from the original due date, regular late fee and potential penalty. Late fee relief applied to specified GSTR-1 filings, while the rule 36(4) input tax credit restriction was applied cumulatively through the September 2020 return. Specified returns, tax collection statements, e-way bills and other compliance actions also received extended timelines. en-us Wed, 23 Sep 2020 00:00:00 +0530 Thu, 27 Aug 2026 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71010 For GSTR-3B returns for February, March and April 2020, original due dates remained unchanged, but eligible taxpayers received nil or reduced interest and waiver of late fee if returns were filed within stipulated timelines. Non-compliance with those timelines attracted interest at 18% from the original due date, regular late fee and potential penalty. Late fee relief applied to specified GSTR-1 filings, while the rule 36(4) input tax credit restriction was applied cumulatively through the September 2020 return. Specified returns, tax collection statements, e-way bills and other compliance actions also received extended timelines. Circulars GST - States Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71010