Late fee waiver for delayed GSTR-3B filings: excess daily penalties above prescribed thresholds are waived. The State authorises waiver of late fee amounts for failure to furnish FORM GSTR-3B by the due date for returns from October 2017 onwards, waiving the portion of daily penalties that exceeds a prescribed daily threshold. A separate lower daily threshold applies where the return shows nil state tax, so that late fee amounts in excess of that lower threshold are waived, thereby capping effective penalty exposure for late filers.
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 above prescribed thresholds are waived.
The State authorises waiver of late fee amounts for failure to furnish FORM GSTR-3B by the due date for returns from October 2017 onwards, waiving the portion of daily penalties that exceeds a prescribed daily threshold. A separate lower daily threshold applies where the return shows nil state tax, so that late fee amounts in excess of that lower threshold are waived, thereby capping effective penalty exposure for late filers.
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