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Interest on Late Payment of GST including relaxations of COVID-19

Section 50 of CGST Act 2017 provides for levy of Interest on delayed payment of Tax under said act. As per sub-section (1), Every person who is liable to pay tax in accordance with the provisions of the…

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Relaxations and Fee Waivers for GSTR-3B during COVID-19 Pandemic

As per latest developments, government has brought up major relaxations for filing of FORM GSTR-3B for the period from July 2017 to July 2020. Late Fee Waiver in full for nil returns or levy upto maximum of Rs…

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