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 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 by amending notification No. 1895-F.T. dated 31.12.2018 - 600-F.T. - West Bengal SGST
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Waiver of late fees for delayed GSTR-3B filings, with conditional extended deadlines and amnesty for past periods. Amends a prior notification to grant targeted relief for delayed filing of FORM GSTR-3B by prescribing extended final filing dates for February-July 2020 based on turnover classes, and by granting a one time waiver of late fee for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived and returns showing nil State tax attract a full waiver. The amendments are effective from 24 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.
Waiver of late fees for delayed GSTR-3B filings, with conditional extended deadlines and amnesty for past periods.
Amends a prior notification to grant targeted relief for delayed filing of FORM GSTR-3B by prescribing extended final filing dates for February-July 2020 based on turnover classes, and by granting a one time waiver of late fee for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived and returns showing nil State tax attract a full waiver. The amendments are effective from 24 June 2020.
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