Late fee waiver for delayed GSTR-3B returns permits registered persons relief for August and September filing defaults. The notification exercises executive power to remit the statutory late fee for failure to furnish the return in FORM GSTR-3B, applying to registered persons who did not file FORM GSTR-3B for August and September 2017 by the due date.
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 permits registered persons relief for August and September filing defaults.
The notification exercises executive power to remit the statutory late fee for failure to furnish the return in FORM GSTR-3B, applying to registered persons who did not file FORM GSTR-3B for August and September 2017 by the due date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.