Scope: Central Goods and Services Tax (CGST) Act, 2017.
Amendment Summary:
Interest rate amendments for delayed GSTR-3B filings.
Different rates based on turnover and geographical location.
Effective till specific dates in 2020.
Table Highlights:
Nil interest for initial days, followed by 9% thereafter.
Varied timelines for taxpayers based on turnover and state.
Important Dates:
Rates applicable until specified dates in June or September 2020.
Issued By: Pramod Kumar, Director, Government of India.