Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. - G. O. (P) No. 19/2019/TAXES - S. R. O. No. 80/2019 - Kerala SGST
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Late fee waiver for GSTR-3B filings: excess late fees waived when specified returns are furnished within the prescribed filing window. Notification specifies that late fees for delayed FORM GSTR-3B filings from July 2017 onwards are waived to the extent they exceed twenty-five rupees per day, and where the return shows nil State tax the waiver applies to amounts exceeding ten rupees per day. It further waives late fees for persons who failed to file GSTR-3B for July 2017 to September 2018 if those returns are furnished within the notification's prescribed filing window.
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 GSTR-3B filings: excess late fees waived when specified returns are furnished within the prescribed filing window.
Notification specifies that late fees for delayed FORM GSTR-3B filings from July 2017 onwards are waived to the extent they exceed twenty-five rupees per day, and where the return shows nil State tax the waiver applies to amounts exceeding ten rupees per day. It further waives late fees for persons who failed to file GSTR-3B for July 2017 to September 2018 if those returns are furnished within the notification's prescribed filing window.
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