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 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 - 501/2020/6(120)/XXVII(8)/2020/CT-52 - Uttarakhand SGST
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Late fee waiver for delayed GSTR-3B returns extends conditional amnesty and nil-tax relief for specified filing periods. Late fee under the Uttarakhand Goods and Services Tax regime is conditionally waived for delayed furnishing of FORM GSTR-3B returns, with an amnesty framework for specified tax periods. The notification prescribes extended filing dates for taxpayers based on aggregate turnover and also grants a one-time waiver of late fee in excess of two hundred and fifty rupees for FORM GSTR-3B returns for July 2017 to January 2020 furnished between 1 July 2020 and 30 September 2020. Where the total state tax payable is nil, the entire late fee is waived for the same delayed returns.
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 GSTR-3B returns extends conditional amnesty and nil-tax relief for specified filing periods.
Late fee under the Uttarakhand Goods and Services Tax regime is conditionally waived for delayed furnishing of FORM GSTR-3B returns, with an amnesty framework for specified tax periods. The notification prescribes extended filing dates for taxpayers based on aggregate turnover and also grants a one-time waiver of late fee in excess of two hundred and fifty rupees for FORM GSTR-3B returns for July 2017 to January 2020 furnished between 1 July 2020 and 30 September 2020. Where the total state tax payable is nil, the entire late fee is waived for the same delayed returns.
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