Late fee waiver for specified GSTR-3B returns if furnished by the extended September filing deadline. The amendment prescribes staggered extended filing deadlines for GSTR-3B returns for specified classes of registered persons based on aggregate turnover and principal place of business, and inserts provisos waiving late fees under section 47 for returns for July 2017-January 2020 if furnished between 1 July 2020 and 30 September 2020, including full waiver where the return shows nil state tax payable.
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 specified GSTR-3B returns if furnished by the extended September filing deadline.
The amendment prescribes staggered extended filing deadlines for GSTR-3B returns for specified classes of registered persons based on aggregate turnover and principal place of business, and inserts provisos waiving late fees under section 47 for returns for July 2017-January 2020 if furnished between 1 July 2020 and 30 September 2020, including full waiver where the return shows nil state tax payable.
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