Seeks to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. - 464-F.T. - West Bengal SGST
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Late fee waiver for delayed GSTR-3B filings if returns are furnished by the prescribed extended filing deadlines. Conditional waiver of the late fee under section 47 is provided for delayed FORM GSTR-3B filings for specified February-April 2020 tax periods, applicable to registered persons classified by aggregate turnover in the preceding year, on condition that the FORM GSTR-3B is furnished by the respective extended filing dates set for each turnover category; the amendment to the earlier notification 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 if returns are furnished by the prescribed extended filing deadlines.
Conditional waiver of the late fee under section 47 is provided for delayed FORM GSTR-3B filings for specified February-April 2020 tax periods, applicable to registered persons classified by aggregate turnover in the preceding year, on condition that the FORM GSTR-3B is furnished by the respective extended filing dates set for each turnover category; the amendment to the earlier notification is effective from 20 March 2020.
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