Notification No. 51/2020
Date: June 24, 2020
Subject: Reduction of interest rate for delayed filing of GSTR-3B for specified tax periods.
Description:
This notification amends Notification No. 13/2017–CT to provide nil/9% concessional interest for delayed filing of GSTR-3B for February to July 2020, subject to turnover and State-wise classification. It grants substantial COVID-19 relief to taxpayers under Section 50 read with Section 148.
Amendment:
This notification amends notification No. 13/2017