Late fee waiver for delayed GSTR-3B filings: specified taxpayers granted conditional relief if returns filed by notified extended dates. The amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, provided the return is furnished by the extended filing dates specified for each turnover-based class and tax period. The waiver's applicability is tied to the taxpayer's aggregate turnover band and the corresponding final filing date for the relevant tax period. The notification is effective from the twentieth day of March, 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B filings: specified taxpayers granted conditional relief if returns filed by notified extended dates.
The amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, provided the return is furnished by the extended filing dates specified for each turnover-based class and tax period. The waiver's applicability is tied to the taxpayer's aggregate turnover band and the corresponding final filing date for the relevant tax period. The notification is effective from the twentieth day of March, 2020.
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