Late fee waiver for specified Bihar GST returns filed by extended deadline, full waiver where state tax is nil. Provides targeted relief by waiving the portion of late fee under section 47 that exceeds two hundred and fifty rupees for specified registered persons who file delayed returns by 30 September 2020, and fully waiving late fee where the return shows nil state tax; the same relief applies to taxpayers above the notified aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by that date. The amendment is 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 Bihar GST returns filed by extended deadline, full waiver where state tax is nil.
Provides targeted relief by waiving the portion of late fee under section 47 that exceeds two hundred and fifty rupees for specified registered persons who file delayed returns by 30 September 2020, and fully waiving late fee where the return shows nil state tax; the same relief applies to taxpayers above the notified aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by that date. The amendment is effective from 25 June 2020.
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