Press Release on providing various relief measures for taxpayers due to the outbreak of the second wave of COVID-19 (published on 30-June-2021) – CBIC
View PdfPress Release on providing various relief measures for taxpayers due to the outbreak of the second wave of COVID-19 (published on 30-June-2021) – CBIC
- Reduction in Concessional rates of interest in lieu of the normal rate of interest of 18% per annum for delayed tax payments have been prescribed.
- Waiver of late fee for registered persons having aggregate turnover above Rs. 5 Crore for 15 days and 30 days in respect of returns in FORM GSTR-3B.
- Extension of due date of filing GSTR-1, IFF, GSTR-4 and ITC-04.
- Certain amendments in CGST Rules.
- Extension in statutory time limits under section 168A of the CGST Act.
