Late fee waiver for delayed GST returns filed by September 2020; excess charges waived and full waiver if tax payable nil. The amendment waives late fees for specified classes of registered persons who furnish delayed returns by the specified deadline: amounts in excess of two hundred and fifty rupees are waived, with full waiver where State tax payable in the return is nil; similarly, taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30 September 2020 receive the same waiver treatment. 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 for delayed GST returns filed by September 2020; excess charges waived and full waiver if tax payable nil.
The amendment waives late fees for specified classes of registered persons who furnish delayed returns by the specified deadline: amounts in excess of two hundred and fifty rupees are waived, with full waiver where State tax payable in the return is nil; similarly, taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30 September 2020 receive the same waiver treatment. The notification is deemed effective from 25 June 2020.
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