Notification No. 18/2021
Date: June 1, 2021
Subject: Reduction of interest rates for delayed payment of tax for March–May 2021.
Description:
This notification provides reduced interest rates for delayed tax payment in GSTR-3B for March, April and May 2021, based on turnover slabs. Interest is waived or reduced for specified initial days, followed by concessional rates. It offers significant financial relief during COVID-19.
Amendment:
This notification amends notification No. 13/2017