Waiver of late fee for all the Registered persons who have not filed GSTR-3B within due date for the month of August and September 2017. - 50/2017-State Tax - Maharashtra SGST
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Waiver of late fee for registered persons failing to file GSTR-3B returns, effected under a State GST notification authority. The Government of Maharashtra, on the Council's recommendation, waives the late fee payable under the State GST statute for all registered persons who failed to furnish returns in FORM-GSTR-3B for the specified months, by Notification No. 50/2017-State Tax dated 24-10-2017, thereby remitting the statutory late fee liability for those filing periods.
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 registered persons failing to file GSTR-3B returns, effected under a State GST notification authority.
The Government of Maharashtra, on the Council's recommendation, waives the late fee payable under the State GST statute for all registered persons who failed to furnish returns in FORM-GSTR-3B for the specified months, by Notification No. 50/2017-State Tax dated 24-10-2017, thereby remitting the statutory late fee liability for those filing periods.
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