Late fee waiver for delayed GSTR-3B filings with specified extended filing windows and conditional waiver for nil state tax. The amendment prescribes extended filing windows for FORM GSTR-3B across specified tax periods for taxpayers differentiated by aggregate turnover and principal place of business, and inserts provisos waiving late fees in excess of a nominal amount for returns for July 2017-January 2020 if filed within a stated window; where state tax payable is nil, the entire late fee for the period is waived if filed within that window.
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 with specified extended filing windows and conditional waiver for nil state tax.
The amendment prescribes extended filing windows for FORM GSTR-3B across specified tax periods for taxpayers differentiated by aggregate turnover and principal place of business, and inserts provisos waiving late fees in excess of a nominal amount for returns for July 2017-January 2020 if filed within a stated window; where state tax payable is nil, the entire late fee for the period is waived if filed within that window.
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