Waiver the late fee payable any registered person for failure to furnish the return in FORM GSTR-3B. - Va Kar/GST/07/2017-S.O. No. 139 - Jharkhand SGST
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Late fee waiver for delayed GSTR-3B returns waives excess daily penalties when state tax liability is nil or positive. The State government waives the portion of late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds twenty five rupees per day; where the return shows nil state tax payable the waiver applies to the portion exceeding ten rupees per day. The measure is effective from 15th November, 2017 under the Jharkhand Goods and Services Tax regime.
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 returns waives excess daily penalties when state tax liability is nil or positive.
The State government waives the portion of late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds twenty five rupees per day; where the return shows nil state tax payable the waiver applies to the portion exceeding ten rupees per day. The measure is effective from 15th November, 2017 under the Jharkhand Goods and Services Tax regime.
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