Late fee waiver for GSTR-3B returns where specified turnover classes file by stipulated extended deadlines. Tripura's notification conditionally waives the late fee under the State GST framework for specified tax periods where registered persons, categorized by aggregate turnover bands, furnish returns in FORM GSTR-3B on or before the extended dates prescribed for each turnover class and period; the amendment takes effect from a stated retrospective commencement date.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-3B returns where specified turnover classes file by stipulated extended deadlines.
Tripura's notification conditionally waives the late fee under the State GST framework for specified tax periods where registered persons, categorized by aggregate turnover bands, furnish returns in FORM GSTR-3B on or before the extended dates prescribed for each turnover class and period; the amendment takes effect from a stated retrospective commencement date.
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