Provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 under the MPGST Act, 2017 - F A 3-85/2017/1/V (26) - Madhya Pradesh SGST
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Late fee waiver for delayed GSTR-3B returns subject to turnover-based conditional filing deadlines and specified cutoff dates. The amount of late fee payable for delayed furnishing of FORM GSTR-3B is waived where registered persons, classified by aggregate turnover, furnish returns for the specified early 2020 tax periods by the conditional cut off dates listed for each turnover class; the waiver 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 returns subject to turnover-based conditional filing deadlines and specified cutoff dates.
The amount of late fee payable for delayed furnishing of FORM GSTR-3B is waived where registered persons, classified by aggregate turnover, furnish returns for the specified early 2020 tax periods by the conditional cut off dates listed for each turnover class; the waiver is effective from 20 March 2020.
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