Waiver of late fee for delayed GSTR-3B returns limits excess penalty and grants conditional retrospective relief to registrants. The notification waives that portion of the late fee under section 47 for failure to furnish FORM GSTR-3B from July 2017 onwards which exceeds twenty-five rupees per day; if the return shows nil State tax payable, the waiver applies to the portion exceeding ten rupees per day; additionally, registered persons who failed to file for July 2017 to September 2018 but furnish within the prescribed window will have the excess late fee waived, with the notification effective from the end of 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.
Waiver of late fee for delayed GSTR-3B returns limits excess penalty and grants conditional retrospective relief to registrants.
The notification waives that portion of the late fee under section 47 for failure to furnish FORM GSTR-3B from July 2017 onwards which exceeds twenty-five rupees per day; if the return shows nil State tax payable, the waiver applies to the portion exceeding ten rupees per day; additionally, registered persons who failed to file for July 2017 to September 2018 but furnish within the prescribed window will have the excess late fee waived, with the notification effective from the end of December 2018.
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