Late fee waiver for delayed GSTR-3B filings where eligible taxpayers in turnover classes file by specified alternate dates. An amendment waives the late fee for specified GSTR-3B returns where registered persons, classified by aggregate turnover in the preceding financial year, fail to furnish returns by the original due date but furnish FORM GSTR-3B on or before the alternate prescribed dates set out for each tax period and class. The waiver is enacted under the Act's powers and is effective retrospectively from the stated commencement date.
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 filings where eligible taxpayers in turnover classes file by specified alternate dates.
An amendment waives the late fee for specified GSTR-3B returns where registered persons, classified by aggregate turnover in the preceding financial year, fail to furnish returns by the original due date but furnish FORM GSTR-3B on or before the alternate prescribed dates set out for each tax period and class. The waiver is enacted under the Act's powers and is effective retrospectively from the stated commencement date.
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