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. - ERTS(T)2/2020/265 - Meghalaya SGST
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Late fee waiver for delayed GSTR-3B filings enables conditional relief and specified filing windows for affected taxpayers. Waives the portion of late fee exceeding two hundred and fifty rupees for FORM GSTR-3B returns for July 2017-January 2020 if filed between 1 July 2020 and 30 September 2020; prescribes amended final filing dates for February-July 2020 returns by class of registered persons based on aggregate turnover and principal place of business; and wholly waives late fee for those periods where the central tax in the return is nil, contingent on filing within the same 1 July-30 September 2020 window.
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 enables conditional relief and specified filing windows for affected taxpayers.
Waives the portion of late fee exceeding two hundred and fifty rupees for FORM GSTR-3B returns for July 2017-January 2020 if filed between 1 July 2020 and 30 September 2020; prescribes amended final filing dates for February-July 2020 returns by class of registered persons based on aggregate turnover and principal place of business; and wholly waives late fee for those periods where the central tax in the return is nil, contingent on filing within the same 1 July-30 September 2020 window.
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