Late fee waiver for GSTR-3B returns removes excess daily penalties where returns filed within the specified compliance window. Waiver of late fee for failure to furnish FORM GSTR-3B relieves registered persons of late fee amounts in excess of specified daily sums for returns due from July 2017 onwards under section 47, with a lower excess threshold where the return shows nil central tax; it applies to persons who failed to file GSTR-3B for July 2017-September 2018 but file within the designated window and supersedes certain earlier departmental notifications.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-3B returns removes excess daily penalties where returns filed within the specified compliance window.
Waiver of late fee for failure to furnish FORM GSTR-3B relieves registered persons of late fee amounts in excess of specified daily sums for returns due from July 2017 onwards under section 47, with a lower excess threshold where the return shows nil central tax; it applies to persons who failed to file GSTR-3B for July 2017-September 2018 but file within the designated window and supersedes certain earlier departmental notifications.
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