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. - 76/2018-State Tax - Meghalaya SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Late fee cap for delayed GSTR-3B filings: excess waived; nil-tax cases lower cap; time-limited filing window. Waives the portion of late fee for delayed FORM GSTR-3B filings from July 2017 onwards that exceeds twenty-five rupees per day, and where the State tax payable is nil waives the portion exceeding ten rupees per day; additionally fully waives late fee for registered persons who failed to file for July 2017 to September 2018 by the due date but who furnish the returns between 22 December 2018 and 31 March 2019.
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 cap for delayed GSTR-3B filings: excess waived; nil-tax cases lower cap; time-limited filing window.
Waives the portion of late fee for delayed FORM GSTR-3B filings from July 2017 onwards that exceeds twenty-five rupees per day, and where the State tax payable is nil waives the portion exceeding ten rupees per day; additionally fully waives late fee for registered persons who failed to file for July 2017 to September 2018 by the due date but who furnish the returns between 22 December 2018 and 31 March 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
