Late fee waiver for delayed GSTR-3B returns: excess per-day charges waived; nil-tax filers receive a lower cap. The Government waives the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards: waiver covers amounts in excess of twenty five rupees per day, and where the return shows nil State tax payable the waiver covers amounts in excess of ten rupees per day; notification effective from 15th November 2017 under section 128 of the Act.
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: excess per-day charges waived; nil-tax filers receive a lower cap.
The Government waives the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards: waiver covers amounts in excess of twenty five rupees per day, and where the return shows nil State tax payable the waiver covers amounts in excess of ten rupees per day; notification effective from 15th November 2017 under section 128 of the Act.
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