Late fee waiver for GSTR-3B returns: conditional relief for eligible taxpayers filing by the prescribed deadline. The Gujarat notification inserts provisos creating a conditional waiver of late fee for specified classes of registered persons and for taxpayers above a turnover threshold who file Form GSTR-3B for prescribed periods by a prescribed 2020 cut-off; the waiver exempts the portion of late fee above a small base amount and fully waives late fee when the State tax payable is nil, and the amendment is effective retrospectively from a date in June 2020.
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 returns: conditional relief for eligible taxpayers filing by the prescribed deadline.
The Gujarat notification inserts provisos creating a conditional waiver of late fee for specified classes of registered persons and for taxpayers above a turnover threshold who file Form GSTR-3B for prescribed periods by a prescribed 2020 cut-off; the waiver exempts the portion of late fee above a small base amount and fully waives late fee when the State tax payable is nil, and the amendment is effective retrospectively from a date in June 2020.
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