For a complete reading about GST circulars passed during COVID, visit our page: [ Ссылка ]
Watch the video to get an understanding of how late fee and interest is calculated in case you missed GSTR-3B return filing deadline at the time of lockdown, from February 2020 upto July 2020.
Notifications were issued for extension by conditional late fee waiver and reduced interest. CGST Circulars 136, 137, 138 and 141 were passed from time-to-time to clarify on how to apply these notifications and to address certain practical difficulties that businesses faced during COVID-19 induced lockdown.
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