Waiver of late fee reduces penalties for delayed GSTR-3B filings; greater relief applies where tax payable is nil. The Government of Manipur waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date that exceeds a prescribed daily amount; where the total State tax payable in the return is nil, the waiver applies to the portion that exceeds a reduced prescribed daily amount.
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.
Waiver of late fee reduces penalties for delayed GSTR-3B filings; greater relief applies where tax payable is nil.
The Government of Manipur waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date that exceeds a prescribed daily amount; where the total State tax payable in the return is nil, the waiver applies to the portion that exceeds a reduced prescribed daily amount.
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