Late fee waiver for delayed GSTR-3B returns provides relief for eligible filers within the specified compliance window. The Government of Jharkhand waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-3B from July 2017 onwards to the extent it exceeds twenty-five rupees per day, or ten rupees per day where the state tax payable is nil; additionally, late fee is waived for returns for July 2017 to September 2018 if those returns are filed between 22nd December 2018 and 31st March 2019, with the notification effective from 31st December 2018.
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 provides relief for eligible filers within the specified compliance window.
The Government of Jharkhand waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-3B from July 2017 onwards to the extent it exceeds twenty-five rupees per day, or ten rupees per day where the state tax payable is nil; additionally, late fee is waived for returns for July 2017 to September 2018 if those returns are filed between 22nd December 2018 and 31st March 2019, with the notification effective from 31st December 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
