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#Chhattisgarh, Madhya Pradesh,
Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra
Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli,
Puducherry, Andaman and Nicobar Islands and Lakshadweep.
##Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh,
Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of
Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
**No interest charged if GST dues are paid before 4th Apr, 5th May and 4th
Jun for Feb, Mar & Apr respectively. But, interest applies from the
16th day at a reduced rate of 9% p.a. up to the date of actual payment, if
paid before 24th Jun 2020. If not, then interest at 18% p.a. applies from
the original due date.
^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer
files on or before 30th Sept 2020. Further, no late fee or interest will be
levied for May, Jun and Jul returns filed by the staggered dates of Sept
2020. (Announced at the 40th GST Council meeting; CBIC is yet to notify
exact dates as on the date of this email)
^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr
2020.
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