Late fee waiver for delayed GSTR 3B filings: excess penalties waived and conditional full waiver for a specified filing window. The Government waives the portion of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards that exceeds twenty-five rupees per day, and where central tax in the return is nil the waiver covers the portion exceeding ten rupees per day. Additionally, registered persons who failed to furnish GSTR-3B for July 2017 to September 2018 may obtain full waiver of late fee if they file those returns between 22 December 2018 and 31 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: excess penalties waived and conditional full waiver for a specified filing window.
The Government waives the portion of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards that exceeds twenty-five rupees per day, and where central tax in the return is nil the waiver covers the portion exceeding ten rupees per day. Additionally, registered persons who failed to furnish GSTR-3B for July 2017 to September 2018 may obtain full waiver of late fee if they file those returns between 22 December 2018 and 31 March 2019.
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