INTEREST ON DELAYED FILING OF GSTR-3B
This note briefly sets out the impact of Notification 63/2020-Central Tax dated August 25, 2020. TEXT OF THE NOTIFICATION “G.S.R. 527(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day…