Late fee waiver for delayed GSTR 3B filings: small daily fee capped and additional relief for late filers in specified window. Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B from July 2017 onwards, capping recoverable late fee at a small daily threshold; for returns showing nil state tax the waiver reduces the daily threshold further. The waiver also fully applies to those who file outstanding GSTR-3B returns for July 2017 through September 2018 within the specified late filing window between late December 2018 and end of March 2019. The notification supersedes earlier inconsistent notifications without affecting prior actions.
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: small daily fee capped and additional relief for late filers in specified window.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B from July 2017 onwards, capping recoverable late fee at a small daily threshold; for returns showing nil state tax the waiver reduces the daily threshold further. The waiver also fully applies to those who file outstanding GSTR-3B returns for July 2017 through September 2018 within the specified late filing window between late December 2018 and end of March 2019. The notification supersedes earlier inconsistent notifications without affecting prior actions.
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