Late fee cap for delayed GSTR-3B filings; reduced waiver threshold where state tax liability is nil. The State Government limits the maximum late fee for failure to furnish FORM GSTR-3B from October 2017 onwards by waiving the amount of late fee in excess of twenty five rupees per day; where the total State Tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby establishing differential daily late-fee caps for delayed filings.
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 cap for delayed GSTR-3B filings; reduced waiver threshold where state tax liability is nil.
The State Government limits the maximum late fee for failure to furnish FORM GSTR-3B from October 2017 onwards by waiving the amount of late fee in excess of twenty five rupees per day; where the total State Tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby establishing differential daily late-fee caps for delayed filings.
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