Waiver of late fee for delayed GSTR-3B returns issued by retrospective notification provides relief to registered persons. Waiver of late fee is announced for registered persons who failed to furnish FORM GSTR-3B for the specified return period, removing the late fee liability under the return-filing provision. The notification is issued under statutory delegated power and operates with retrospective effect from the stated commencement date, applying the waiver to all eligible registered persons for that period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for delayed GSTR-3B returns issued by retrospective notification provides relief to registered persons.
Waiver of late fee is announced for registered persons who failed to furnish FORM GSTR-3B for the specified return period, removing the late fee liability under the return-filing provision. The notification is issued under statutory delegated power and operates with retrospective effect from the stated commencement date, applying the waiver to all eligible registered persons for that period.
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