Late fee waiver for delayed GST returns where returns filed within a limited reopening window triggers conditional relief. Amends a prior Tripura GST notification to set specified filing windows for FORM GSTR-3B by class of taxpayer and to grant a conditional waiver of statutory late fees for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, waiving late fees in excess of two hundred and fifty rupees and fully waiving late fees where central tax payable is nil.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST returns where returns filed within a limited reopening window triggers conditional relief.
Amends a prior Tripura GST notification to set specified filing windows for FORM GSTR-3B by class of taxpayer and to grant a conditional waiver of statutory late fees for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, waiving late fees in excess of two hundred and fifty rupees and fully waiving late fees where central tax payable is nil.
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