Late fee waiver for delayed GSTR 3B returns permits remission where outstanding returns are filed within the specified compliance window. Waiver of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards is granted by exempting amounts in excess of specified per-day thresholds, with a lower threshold where the return shows nil State tax; additionally, late fees for defaults in July 2017-September 2018 are waived provided the returns are furnished between 22 December 2018 and 31 March 2019, and the notification supersedes earlier state notifications while preserving prior actions.
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 permits remission where outstanding returns are filed within the specified compliance window.
Waiver of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards is granted by exempting amounts in excess of specified per-day thresholds, with a lower threshold where the return shows nil State tax; additionally, late fees for defaults in July 2017-September 2018 are waived provided the returns are furnished between 22 December 2018 and 31 March 2019, and the notification supersedes earlier state notifications while preserving prior actions.
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