Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018 - Waiver of fee for late filing of return - 32/2020 - Central GST (CGST)
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Late fee waiver for GSTR-3B returns extended with staggered filing deadlines for different turnover classes. Amendment grants a late fee waiver for delayed furnishing of GSTR-3B returns for specified tax periods, conditional on filing by specified cut-off dates. The waiver applies to registered persons classified by aggregate turnover with distinct filing deadlines for each turnover band and tax period as set out in the inserted Table.
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 returns extended with staggered filing deadlines for different turnover classes.
Amendment grants a late fee waiver for delayed furnishing of GSTR-3B returns for specified tax periods, conditional on filing by specified cut-off dates. The waiver applies to registered persons classified by aggregate turnover with distinct filing deadlines for each turnover band and tax period as set out in the inserted Table.
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