Late fee waiver for delayed GSTR-3B filings, conditional on meeting specified staggered filing deadlines under revised notification. Provides a conditional waiver of the late fee for delayed furnishing of FORM GSTR-3B for February-April 2020 by inserting a proviso that waives late fee only where the registered person files the return by the specific deadline applicable to their aggregate-turnover class; the amendment is made under the Gujarat GST Act and is effective from 20 March 2020.
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, conditional on meeting specified staggered filing deadlines under revised notification.
Provides a conditional waiver of the late fee for delayed furnishing of FORM GSTR-3B for February-April 2020 by inserting a proviso that waives late fee only where the registered person files the return by the specific deadline applicable to their aggregate-turnover class; the amendment is made under the Gujarat GST Act and is effective from 20 March 2020.
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