Late fee waiver for delayed GST returns: partial or full waiver if returns filed by the specified September deadline. The notification amends Jharkhand GST rules to waive, for returns furnished by 30th September, 2020, the portion of late fee under section 47 that exceeds two hundred and fifty rupees for specified classes of registered persons, and to fully waive late fee where the state tax payable in the return is nil. A specific proviso extends the same waiver to taxpayers above the aggregate turnover threshold who failed to furnish FORM GSTR-3B for May-July, 2020 but furnish those returns by 30th September, 2020. The amendment is effective from 25th June, 2020.
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Late fee waiver for delayed GST returns: partial or full waiver if returns filed by the specified September deadline.
The notification amends Jharkhand GST rules to waive, for returns furnished by 30th September, 2020, the portion of late fee under section 47 that exceeds two hundred and fifty rupees for specified classes of registered persons, and to fully waive late fee where the state tax payable in the return is nil. A specific proviso extends the same waiver to taxpayers above the aggregate turnover threshold who failed to furnish FORM GSTR-3B for May-July, 2020 but furnish those returns by 30th September, 2020. The amendment is effective from 25th June, 2020.
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