Late fee waiver for delayed GSTR-3B returns: conditional waivers for past-period returns filed within a prescribed filing window. The amendment substitutes a Table prescribing extended filing deadlines for FORM GSTR-3B based on classes of registered persons by aggregate turnover and principal place of business, and inserts provisos waiving late fee amounts in excess of two hundred and fifty rupees for returns for July 2017 to January 2020 filed between 1 July 2020 and 30 September 2020, with a full waiver where the state tax payable is nil; effective from 24 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 delayed GSTR-3B returns: conditional waivers for past-period returns filed within a prescribed filing window.
The amendment substitutes a Table prescribing extended filing deadlines for FORM GSTR-3B based on classes of registered persons by aggregate turnover and principal place of business, and inserts provisos waiving late fee amounts in excess of two hundred and fifty rupees for returns for July 2017 to January 2020 filed between 1 July 2020 and 30 September 2020, with a full waiver where the state tax payable is nil; effective from 24 June 2020.
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