Late fee waiver for delayed GSTR 3B filings extended where returns for specified periods are filed within the concessional window. The notification replaces the prior Table with a turnover and state based classification setting concessional filing dates for FORM GSTR 3B for specified months in 2020, and inserts provisos waiving late fee amounts above a de minimis threshold - and waiving late fee in full where state tax in the return is nil - for returns due July 2017-January 2020 if furnished between 1 July and 30 September 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 delayed GSTR 3B filings extended where returns for specified periods are filed within the concessional window.
The notification replaces the prior Table with a turnover and state based classification setting concessional filing dates for FORM GSTR 3B for specified months in 2020, and inserts provisos waiving late fee amounts above a de minimis threshold - and waiving late fee in full where state tax in the return is nil - for returns due July 2017-January 2020 if furnished between 1 July and 30 September 2020.
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