Late fee waiver for GST returns provided for specified taxpayer classes if returns filed by revised deadlines. The amendment conditions a waiver of the late fee under section 47 on registered persons furnishing FORM GSTR-3B by specified extended dates. It defines three turnover-based classes, lists the tax periods for which the waiver applies for each class, and sets the final filing dates that determine waiver eligibility. The 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 GST returns provided for specified taxpayer classes if returns filed by revised deadlines.
The amendment conditions a waiver of the late fee under section 47 on registered persons furnishing FORM GSTR-3B by specified extended dates. It defines three turnover-based classes, lists the tax periods for which the waiver applies for each class, and sets the final filing dates that determine waiver eligibility. The notification is effective from 20 March 2020.
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