Late fee waiver for GSTR-3B filings: excess daily penalties waived for specified filing periods and conditions. Waiver of late fee is prescribed for registered persons who failed to furnish the return in FORM GSTR-3B by the due date from July 2017 onwards: the State Government waives the amount of late fee payable in excess of twenty-five rupees per day, and where the State tax in the return is nil the waiver applies to the extent the late fee exceeds ten rupees per day. The waiver additionally applies to returns for July 2017 to September 2018 if furnished between 22nd December, 2018 and 31st 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 GSTR-3B filings: excess daily penalties waived for specified filing periods and conditions.
Waiver of late fee is prescribed for registered persons who failed to furnish the return in FORM GSTR-3B by the due date from July 2017 onwards: the State Government waives the amount of late fee payable in excess of twenty-five rupees per day, and where the State tax in the return is nil the waiver applies to the extent the late fee exceeds ten rupees per day. The waiver additionally applies to returns for July 2017 to September 2018 if furnished between 22nd December, 2018 and 31st March, 2019.
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