Late fee waiver for GSTR-3B returns limits payable late fees above prescribed daily thresholds for returns from October onwards. Waiver of late fee for failure to furnish FORM GSTR-3B for returns from October 2017 onwards: amount of late fee in excess of twenty five rupees per day is waived; where the total State tax payable in the return is nil, the waiver applies to the amount in excess of ten rupees per day. The waiver takes effect from 15 November 2017 under the State GST enactment.
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.
Late fee waiver for GSTR-3B returns limits payable late fees above prescribed daily thresholds for returns from October onwards.
Waiver of late fee for failure to furnish FORM GSTR-3B for returns from October 2017 onwards: amount of late fee in excess of twenty five rupees per day is waived; where the total State tax payable in the return is nil, the waiver applies to the amount in excess of ten rupees per day. The waiver takes effect from 15 November 2017 under the State GST enactment.
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