Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. - (23/2020)-FD 03 CSL 2020 - Karnataka SGST
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Late fee waiver for GSTR-3B: conditional relief for delayed filings under prescribed deadlines and turnover classes. Prescribes conditional filing windows for FORM GSTR-3B for February-July 2020 with different cut off dates by aggregate turnover class, and grants a one time retrospective waiver for late fees for returns from July 2017 to January 2020: amounts of late fee in excess of two hundred and fifty rupees are waived if the return is filed between 1 July 2020 and 30 September 2020, and where the State tax in the return is nil the total late fee 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 GSTR-3B: conditional relief for delayed filings under prescribed deadlines and turnover classes.
Prescribes conditional filing windows for FORM GSTR-3B for February-July 2020 with different cut off dates by aggregate turnover class, and grants a one time retrospective waiver for late fees for returns from July 2017 to January 2020: amounts of late fee in excess of two hundred and fifty rupees are waived if the return is filed between 1 July 2020 and 30 September 2020, and where the State tax in the return is nil the total late fee is waived if filed within that window.
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