Late fee cap for delayed GSTR-3B filings reduces excess charges and lowers waiver threshold for nil-tax returns. The Government waives any late fee in excess of twenty five rupees per day for delayed filing of FORM GSTR-3B from October 2017; if the return shows nil State tax payable, any late fee in excess of ten rupees per day is waived.
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Provisions expressly mentioned in the judgment/order text.
Late fee cap for delayed GSTR-3B filings reduces excess charges and lowers waiver threshold for nil-tax returns.
The Government waives any late fee in excess of twenty five rupees per day for delayed filing of FORM GSTR-3B from October 2017; if the return shows nil State tax payable, any late fee in excess of ten rupees per day is waived.
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