Late fee waiver for delayed GSTR-3B filings was extended through revised filing windows and partial or full exemption conditions. Late fee under the Uttar Pradesh GST waiver framework was modified by substituting the table in the third proviso to extend the filing window for FORM GSTR-3B returns. For taxpayers with turnover up to five crores whose principal place of business is in Uttar Pradesh, staged filing dates were prescribed for the tax periods from February to July 2020. Further provisos waived the portion of late fee exceeding two hundred and fifty rupees, and fully waived late fee where the total state tax payable in the return was nil, for specified delayed FORM GSTR-3B filings within the stated period.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B filings was extended through revised filing windows and partial or full exemption conditions.
Late fee under the Uttar Pradesh GST waiver framework was modified by substituting the table in the third proviso to extend the filing window for FORM GSTR-3B returns. For taxpayers with turnover up to five crores whose principal place of business is in Uttar Pradesh, staged filing dates were prescribed for the tax periods from February to July 2020. Further provisos waived the portion of late fee exceeding two hundred and fifty rupees, and fully waived late fee where the total state tax payable in the return was nil, for specified delayed FORM GSTR-3B filings within the stated period.
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