Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases - 1895-F.T. - 76/2018-State Tax - West Bengal SGST
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Late fee waiver for delayed GSTR-3B filings caps daily penalties and grants full waiver for a specified filing window. Waiver of late fees for delayed filing of FORM GSTR-3B limits daily late fee exposure: amounts in excess of twenty-five rupees per day are waived where State tax is payable; where the return shows nil State tax, amounts in excess of ten rupees per day are waived. Additionally, late fee is fully waived for registered persons who failed to file for months July 2017 to September 2018 by the due date but furnish those returns within the filing window from 22nd December 2018 to 31st March 2019.
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 filings caps daily penalties and grants full waiver for a specified filing window.
Waiver of late fees for delayed filing of FORM GSTR-3B limits daily late fee exposure: amounts in excess of twenty-five rupees per day are waived where State tax is payable; where the return shows nil State tax, amounts in excess of ten rupees per day are waived. Additionally, late fee is fully waived for registered persons who failed to file for months July 2017 to September 2018 by the due date but furnish those returns within the filing window from 22nd December 2018 to 31st March 2019.
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