Late fee waiver for delayed GSTR-3B filings: excess daily penalties beyond prescribed thresholds are waived for specified returns. The State waives the portion of daily late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily threshold; where the state tax payable in the return is nil, a lower daily threshold applies for the waiver. The notification invokes the State's statutory power and addresses waiver application to registered persons for delays beyond the due date for specified returns.
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: excess daily penalties beyond prescribed thresholds are waived for specified returns.
The State waives the portion of daily late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily threshold; where the state tax payable in the return is nil, a lower daily threshold applies for the waiver. The notification invokes the State's statutory power and addresses waiver application to registered persons for delays beyond the due date for specified returns.
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