Late fee waiver for delayed GSTR-3B returns: registered persons who missed the July filing deadline relieved from penalty. The State Government exercised statutory authority to waive the late fee payable by all registered persons who failed to furnish FORM GSTR-3B for the specified monthly return by the due date, thereby removing the late-filing penalty for that return period.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B returns: registered persons who missed the July filing deadline relieved from penalty.
The State Government exercised statutory authority to waive the late fee payable by all registered persons who failed to furnish FORM GSTR-3B for the specified monthly return by the due date, thereby removing the late-filing penalty for that return period.
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