Lowering waiving of late fees for FORM GSTR-3B from July, 2017 to January, 2020 and conditional waiver of late fees for FORM GSTR-3B for February, 2020 to July, 2020. - 52/2020-State Tax - Gujarat SGST
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Late fee waiver for delayed GSTR-3B returns extended with conditional deadlines and retrospective relief for specified turnover classes. Provides class-based extended filing deadlines for FORM GSTR-3B for February-July 2020 and prescribes that late fee amounts exceeding a specified minimal floor for returns for July 2017-January 2020 shall be waived if such returns are furnished within the July-September 2020 window; additionally, where State tax in the return is nil for those historical periods, the total late fee is waived, and the amendment is made effective 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 returns extended with conditional deadlines and retrospective relief for specified turnover classes.
Provides class-based extended filing deadlines for FORM GSTR-3B for February-July 2020 and prescribes that late fee amounts exceeding a specified minimal floor for returns for July 2017-January 2020 shall be waived if such returns are furnished within the July-September 2020 window; additionally, where State tax in the return is nil for those historical periods, the total late fee is waived, and the amendment is made effective from the stated commencement date.
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