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 - S.O. 121 - Bihar SGST
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Conditional waiver of late fee for delayed GSTR-3B filings if returns are filed by the specified class-wise deadlines. Conditional waiver of late fee for delayed FORM GSTR-3B filings for specified February-April 2020 tax periods is granted for three aggregate turnover classes provided returns are furnished by the class-specific cutoff dates; the amendment inserts a proviso listing tax periods and filing deadlines and is effective retrospectively 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.
Conditional waiver of late fee for delayed GSTR-3B filings if returns are filed by the specified class-wise deadlines.
Conditional waiver of late fee for delayed FORM GSTR-3B filings for specified February-April 2020 tax periods is granted for three aggregate turnover classes provided returns are furnished by the class-specific cutoff dates; the amendment inserts a proviso listing tax periods and filing deadlines and is effective retrospectively from 20 March 2020.
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