Late fee waiver for delayed GSTR-3B filings limits recoverable charges above prescribed daily thresholds for general and nil-tax returns. The notification waives the portion of the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily amount; where the State tax payable in the return is nil, a lower daily threshold governs the waiver. The waiver is issued under the enabling statutory power and is effective from 15th November 2017.
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 delayed GSTR-3B filings limits recoverable charges above prescribed daily thresholds for general and nil-tax returns.
The notification waives the portion of the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily amount; where the State tax payable in the return is nil, a lower daily threshold governs the waiver. The waiver is issued under the enabling statutory power and is effective from 15th November 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
