Late fee waiver for GSTR-3B returns grants relief to registered persons who missed filing deadlines for specified months. Waiver of late fee is provided for registered persons who failed to furnish the return in FORM GSTR-3B for August and September 2017 by the due date; this waiver applies to the late fee otherwise payable under section 47 of the Assam Goods and Services Tax Act, 2017 and is declared by notification dated 1 December 2017 under the enabling power in section 128.
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 GSTR-3B returns grants relief to registered persons who missed filing deadlines for specified months.
Waiver of late fee is provided for registered persons who failed to furnish the return in FORM GSTR-3B for August and September 2017 by the due date; this waiver applies to the late fee otherwise payable under section 47 of the Assam Goods and Services Tax Act, 2017 and is declared by notification dated 1 December 2017 under the enabling power in section 128.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
