Late Fee Waiver for delayed GST returns: excess fees waived and full waiver where state tax in the return is nil. The Notification amends a prior Karnataka GST notification to waive late fees for registered persons who file specified returns by 30th September, 2020: late fee amounts in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total State tax payable in the return is nil; a dedicated proviso applies similar relief to taxpayers with aggregate turnover exceeding five crore rupees who file FORM GSTR-3B for May-July 2020 by the extended date. The amendment is effective from 1st July, 2020.
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Provisions expressly mentioned in the judgment/order text.
Late Fee Waiver for delayed GST returns: excess fees waived and full waiver where state tax in the return is nil.
The Notification amends a prior Karnataka GST notification to waive late fees for registered persons who file specified returns by 30th September, 2020: late fee amounts in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total State tax payable in the return is nil; a dedicated proviso applies similar relief to taxpayers with aggregate turnover exceeding five crore rupees who file FORM GSTR-3B for May-July 2020 by the extended date. The amendment is effective from 1st July, 2020.
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