Seeks to amend notification no. 52/2020- State Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020. - 57/2020-State Tax - Maharashtra SGST
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Late fee waiver for delayed GST returns: conditional relief if returns filed by end of September 2020 Amendment provides a conditional late fee waiver for registered persons who furnish specified returns by 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, with full waiver where central tax payable is nil. A distinct proviso applies identical conditions to taxpayers above the aggregate turnover threshold for delayed filing of FORM GSTR-3B for May-July 2020. The amendment is effective from 25 June 2020 and modifies existing notification provisos under the Maharashtra GST framework.
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 GST returns: conditional relief if returns filed by end of September 2020
Amendment provides a conditional late fee waiver for registered persons who furnish specified returns by 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, with full waiver where central tax payable is nil. A distinct proviso applies identical conditions to taxpayers above the aggregate turnover threshold for delayed filing of FORM GSTR-3B for May-July 2020. The amendment is effective from 25 June 2020 and modifies existing notification provisos under the Maharashtra GST framework.
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