Notification No. 31/2020
Date: April 3, 2020
Subject: Conditional reduction of interest rate for delayed filing of GSTR-3B for specified tax periods
Description:
Prescribes nil or reduced interest for delayed filing of GSTR-3B for February to April 2020 based on turnover slabs. Specifies timelines within which returns must be furnished to avail the benefit. Applies different conditions for taxpayers above ₹5 crore, between ₹1.5 crore and ₹5 crore, and up to ₹1.5 crore turnover.
Effective Date: 20.03.2020
Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017
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