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 - G.O. Ms. No. 20 - Puducherry SGST
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Late fee waiver for delayed GSTR-3B returns if filed by specified extended deadlines across turnover categories. Conditional waiver of late fee for delayed FORM GSTR-3B returns for specified tax periods: late fee is waived if the return is furnished by the extended deadline applicable to the taxpayer's aggregate turnover category; the measure is retrospective to the stated commencement date and enacted by amendment to the earlier notification under the state GST statutory powers.
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 if filed by specified extended deadlines across turnover categories.
Conditional waiver of late fee for delayed FORM GSTR-3B returns for specified tax periods: late fee is waived if the return is furnished by the extended deadline applicable to the taxpayer's aggregate turnover category; the measure is retrospective to the stated commencement date and enacted by amendment to the earlier notification under the state GST statutory powers.
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