Late fee waiver for GSTR-3B filings: waiver limits applied and conditional relief for delayed filers. The State Government limits late fee liability for failure to furnish FORM GSTR-3B from July 2017 onwards to twenty-five rupees per day, reduced to ten rupees per day where the state tax payable is nil, and grants a temporal waiver for returns for July 2017 to September 2018 filed between 22 December 2018 and 31 March 2019, superseding prior notifications as specified.
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 GSTR-3B filings: waiver limits applied and conditional relief for delayed filers.
The State Government limits late fee liability for failure to furnish FORM GSTR-3B from July 2017 onwards to twenty-five rupees per day, reduced to ten rupees per day where the state tax payable is nil, and grants a temporal waiver for returns for July 2017 to September 2018 filed between 22 December 2018 and 31 March 2019, superseding prior notifications as specified.
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