Notification No. 08/2021
Date: May 1, 2021
Subject: Reduction of interest rate for delayed filing of returns for specified tax periods.
Description:
Concessional interest rates are notified for delayed filing of returns for March and April 2021. Different slabs are prescribed based on aggregate turnover and category of taxpayers. The relief applies for specified number of days from the due date.
Effective Date:
18 April 2021 (deemed)
Previous Notification:
Notification No. 13/2017 – Central Tax dated 28.06.2017