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 April, 2020. - ERTS (T) 2/2020/174 - Meghalaya SGST
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Waiver of late fee for delayed GSTR-3B returns; conditional extended filing deadlines set subject to turnover-based timelines. Conditional waiver of the late fee for failure to furnish FORM GSTR-3B is provided by amending an existing notification: three turnover-based classes of registered persons are mapped to specific tax periods and corresponding final filing dates, and if the return is furnished by the stated deadline for the relevant class and period, the late fee shall stand waived; the amendment is effective from 20 March 2020.
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Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for delayed GSTR-3B returns; conditional extended filing deadlines set subject to turnover-based timelines.
Conditional waiver of the late fee for failure to furnish FORM GSTR-3B is provided by amending an existing notification: three turnover-based classes of registered persons are mapped to specific tax periods and corresponding final filing dates, and if the return is furnished by the stated deadline for the relevant class and period, the late fee shall stand waived; the amendment is effective from 20 March 2020.
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