Late fee waiver for GSTR-3B: excess daily penalties waived for specified late returns from October onwards. The State Government, under section 128 of the Nagaland GST Act, waives the portion of late fee payable by registered persons for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date under section 47, such waiver applying to amounts in excess of a specified per day threshold, with a lower threshold where the total State tax payable in the return is nil.
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: excess daily penalties waived for specified late returns from October onwards.
The State Government, under section 128 of the Nagaland GST Act, waives the portion of late fee payable by registered persons for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date under section 47, such waiver applying to amounts in excess of a specified per day threshold, with a lower threshold where the total State tax payable in the return is nil.
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