GSTR-3B filing extensions provide late fee waivers for delayed returns filed within the designated relief window. The amendment replaces the earlier Table to prescribe extended due dates for furnishing FORM GSTR-3B, distinguishing taxpayers by aggregate turnover and principal place of business in Jharkhand and setting staggered filing deadlines for specified months. It inserts provisos waiving the portion of late fee in excess of two hundred and fifty rupees for returns for July 2017 to January 2020 if filed within the relief window, and completely waiving late fee where the state tax payable is nil. The notification is effective from 24th 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.
GSTR-3B filing extensions provide late fee waivers for delayed returns filed within the designated relief window.
The amendment replaces the earlier Table to prescribe extended due dates for furnishing FORM GSTR-3B, distinguishing taxpayers by aggregate turnover and principal place of business in Jharkhand and setting staggered filing deadlines for specified months. It inserts provisos waiving the portion of late fee in excess of two hundred and fifty rupees for returns for July 2017 to January 2020 if filed within the relief window, and completely waiving late fee where the state tax payable is nil. The notification is effective from 24th June, 2020.
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