Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards to 25 rupees per day. (In case of nil return filers, late fee is to be 10 rupees per day.) - J.21011/1/2017-TAX/Vol-III/Pt(iv) - Mizoram SGST
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Late fee cap limits daily penalty for delayed GSTR-3B filings, with a reduced cap for nil returns effective October. Limits the maximum late fee for delayed filing of FORM GSTR-3B from October 2017 by waiving any amount in excess of a prescribed per-day cap; a lower per-day cap applies where the return shows no state tax liability, so excess late fee for nil returns is similarly waived.
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 limits daily penalty for delayed GSTR-3B filings, with a reduced cap for nil returns effective October.
Limits the maximum late fee for delayed filing of FORM GSTR-3B from October 2017 by waiving any amount in excess of a prescribed per-day cap; a lower per-day cap applies where the return shows no state tax liability, so excess late fee for nil returns is similarly waived.
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