Late fee waiver: specified taxpayers filing outstanding GST returns by the extended deadline receive partial or full waiver. Provisos waive late fee under section 47 for specified classes of registered persons who furnish outstanding returns by 30 September 2020: waiver applies to the amount in excess of two hundred and fifty rupees and is fully waived where the state tax payable is nil. A separate proviso extends the same waiver to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for the specified months by 30 September 2020. The notification is deemed effective from 25 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: specified taxpayers filing outstanding GST returns by the extended deadline receive partial or full waiver.
Provisos waive late fee under section 47 for specified classes of registered persons who furnish outstanding returns by 30 September 2020: waiver applies to the amount in excess of two hundred and fifty rupees and is fully waived where the state tax payable is nil. A separate proviso extends the same waiver to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for the specified months by 30 September 2020. The notification is deemed effective from 25 June 2020.
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