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. - 76/2018-State Tax - Mizoram SGST
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Late fee waiver for delayed GSTR 3B filing: partial waiver where returns filed within a prescribed compliance window. Conditional waiver of late fees for delayed FORM GSTR 3B filings: late fee exposure is limited to a minimal daily threshold, with a lower threshold where state tax payable is nil, and full waiver of remaining late fees for persons who failed to file up to September, 2018 but furnished returns within the notification's specified compliance window.
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 filing: partial waiver where returns filed within a prescribed compliance window.
Conditional waiver of late fees for delayed FORM GSTR 3B filings: late fee exposure is limited to a minimal daily threshold, with a lower threshold where state tax payable is nil, and full waiver of remaining late fees for persons who failed to file up to September, 2018 but furnished returns within the notification's specified compliance window.
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