Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Delhi GST Late Fee Reduced for GSTR-3B Filings; Waived for Returns from July 2017 to September 2018 if Filed Timely.</h1> The notification issued by the Finance Department of the National Capital Territory of Delhi supersedes previous notifications regarding late fees under the Delhi Goods and Services Tax Act, 2017. It waives the late fee payable by registered persons for failing to submit FORM GSTR-3B returns from July 2017 onwards, reducing it to twenty-five rupees per day. If no state tax is payable, the late fee is reduced to ten rupees per day. Additionally, late fees are waived for returns from July 2017 to September 2018 if filed between December 22, 2018, and March 31, 2019. This notification is effective from December 31, 2018.