Notification No. 51/2020
Date: June 24, 2020
Subject: Further reduction of interest on delayed payment of tax for February 2020 to July 2020
Description:
Prescribes nil or reduced rate of interest for delayed filing of FORM GSTR-3B for specified tax periods. Specifies different interest relief periods based on turnover slabs and State-wise classification. Extends concessional interest benefit up to September 2020 for covered periods.
Effective Date: 20.03.2020
Previous Notification: Notification No. 13/2017 – Central Tax dated 28.06.2017