Notification No. 08/2021
Date: May 1, 2021
Subject: Concessional interest rates for delayed payment of tax for March and April 2021.
Description:
This notification provides reduced / nil interest rates for delayed payment of tax in GSTR-3B for March and April 2021, based on turnover slabs. The relief is granted under Section 50 read with Section 148. It mitigates financial stress during the COVID-19 second wave.
Amendment:
This notification amends notification No. 13/2017