Notification for waiver of late fee payable under Section 47(1) of the OGST Act,2017 for all registered persons who failed to furnish the return in Form GSTR-3B for August and September,2017 by the due date. - 30768-FIN-CT1-TAX-0043/2017-S.R.O. No. 513/2017 - Orissa SGST
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Waiver of Late Fee under GST law for registered persons who missed filing GSTR-3B returns for the specified period. The Government, empowered by statute and acting on GST Council recommendations, waives the late fee payable for failure to furnish FORM GSTR-3B for a specified two-month period; the waiver applies to all registered persons who did not file that return by the due date, thereby removing the late-fee liability arising from non-filing of that monthly summary return for the stated months.
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 under GST law for registered persons who missed filing GSTR-3B returns for the specified period.
The Government, empowered by statute and acting on GST Council recommendations, waives the late fee payable for failure to furnish FORM GSTR-3B for a specified two-month period; the waiver applies to all registered persons who did not file that return by the due date, thereby removing the late-fee liability arising from non-filing of that monthly summary return for the stated months.
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