Late fee waiver for delayed GSTR-3B returns-conditional relief available if eligible taxpayers file by specified extended dates. Provides a conditional waiver of the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by specified extended dates for the tax periods February, March and April 2020; effective retrospectively from 20th March, 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B returns-conditional relief available if eligible taxpayers file by specified extended dates.
Provides a conditional waiver of the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by specified extended dates for the tax periods February, March and April 2020; effective retrospectively from 20th March, 2020.
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