Notification 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 also seeks 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 under the HGST Act, 2017 - 58/GST-2 - Haryana SGST
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Late-fee waiver for historic GSTR-3B non-filers allows conditional amnesty if returns filed within specified July-September window. The notification amends an earlier Haryana GST departmental notification to provide extended filing deadlines for FORM GSTR 3B for February-July 2020 by class of registered persons based on aggregate turnover, and grants a one time waiver of the total late fee for returns for July 2017-January 2020 insofar as it exceeds a capped amount if filed between 1 July 2020 and 30 September 2020; returns showing nil state tax shall receive a full late fee waiver if filed in the same period.
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 historic GSTR-3B non-filers allows conditional amnesty if returns filed within specified July-September window.
The notification amends an earlier Haryana GST departmental notification to provide extended filing deadlines for FORM GSTR 3B for February-July 2020 by class of registered persons based on aggregate turnover, and grants a one time waiver of the total late fee for returns for July 2017-January 2020 insofar as it exceeds a capped amount if filed between 1 July 2020 and 30 September 2020; returns showing nil state tax shall receive a full late fee waiver if filed in the same period.
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