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. - 52/2020–State Tax - Maharashtra SGST
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Late fee relief for delayed GSTR-3B filings: conditional waivers and staggered filing windows to secure amnesty. Amends prior notification to set specific filing cut-off dates for FORM GSTR-3B for Feb-Jul 2020 based on preceding-year turnover; waives the portion of late fee under section 47 exceeding a base amount for returns due July 2017-Jan 2020 if filed between 1 July and 30 September 2020; entirely waives late fee for those historical periods where the state tax in the return is nil and the return is filed within the same 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 relief for delayed GSTR-3B filings: conditional waivers and staggered filing windows to secure amnesty.
Amends prior notification to set specific filing cut-off dates for FORM GSTR-3B for Feb-Jul 2020 based on preceding-year turnover; waives the portion of late fee under section 47 exceeding a base amount for returns due July 2017-Jan 2020 if filed between 1 July and 30 September 2020; entirely waives late fee for those historical periods where the state tax in the return is nil and the return is filed within the same window.
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