Late fee waiver for GSTR-3B filing delays: excess daily charges capped and reduced for nil state-tax returns. Waives the portion of late fee for registered persons failing to furnish FORM GSTR-3B for October 2017 onwards where the late fee exceeds a prescribed daily amount; if the state tax payable in the return is nil, the waiver reduces the chargeable late fee to a lower daily amount. The notification is issued under the Uttar Pradesh GST statute read with the General Clauses Act 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 GSTR-3B filing delays: excess daily charges capped and reduced for nil state-tax returns.
Waives the portion of late fee for registered persons failing to furnish FORM GSTR-3B for October 2017 onwards where the late fee exceeds a prescribed daily amount; if the state tax payable in the return is nil, the waiver reduces the chargeable late fee to a lower daily amount. The notification is issued under the Uttar Pradesh GST statute read with the General Clauses Act and is effective from 15th November 2017.
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