PROVIDING ONE TIME AMNESTY BY LOWERING /WAIVING OF LATE FEES FOR NON FURNISHING OF FORM GSTR-3B FROM JULY, 2017 TO JANUARY, 2020 AND ALSO PROVIDING RELIEF BY CONDITIONAL WAIVER OF LATE FEE FOR DELAY IN FURNISHING RETURNS IN FORM GSTR - 3B FOR TAX PERIODS OF FEBRUARY, 2020 TO JULY, 2020. - G.O.Ms.No.287 - Andhra Pradesh SGST
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Late fee waiver for delayed GSTR-3B returns extends conditional relief and retrospective amnesty through specified filing windows. Establishes specified filing windows and class-based conditions for waiver of late fees for delayed FORM GSTR-3B for February-July 2020, and provides retrospective relief for returns from July 2017 to January 2020 by waiving late fee amounts exceeding a de minimis threshold where returns are filed within the remedial period, with full waiver where central tax payable is nil.
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 GSTR-3B returns extends conditional relief and retrospective amnesty through specified filing windows.
Establishes specified filing windows and class-based conditions for waiver of late fees for delayed FORM GSTR-3B for February-July 2020, and provides retrospective relief for returns from July 2017 to January 2020 by waiving late fee amounts exceeding a de minimis threshold where returns are filed within the remedial period, with full waiver where central tax payable is nil.
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