Seeks to amend notification no. 19373 dated 30.06.2020 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020 - 20507-FIN-CT1-TAX-0002/2020 - Orissa SGST
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Late fee waiver for specified GST returns filed by end of September 2020; full waiver where central tax payable is nil. Grants a conditional late fee waiver for specified registered persons who file prescribed GST returns by the extended cut-off: late fee in excess of two hundred and fifty rupees shall be waived, and fully waived where the total central tax payable in the return is nil; similar waiver applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by the extended cut-off. The notification is deemed effective from 25 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 specified GST returns filed by end of September 2020; full waiver where central tax payable is nil.
Grants a conditional late fee waiver for specified registered persons who file prescribed GST returns by the extended cut-off: late fee in excess of two hundred and fifty rupees shall be waived, and fully waived where the total central tax payable in the return is nil; similar waiver applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by the extended cut-off. The notification is deemed effective from 25 June 2020.
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