Seeks to amend notification no. FTX.56/2017/Pt-I/447 dtd. 19/08/2020 in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. - FTX.56/2017/Pt-I/452 - Assam SGST
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Late fee waiver for specified delayed GST returns when returns filed by the extended deadline avoiding excess late fees. Amendment provides a conditional waiver of late fee for specified registered persons who file prescribed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the return shows nil State tax payable; similar treatment applies to taxpayers above a specified aggregate turnover for delayed FORM GSTR 3B filings for the relevant months. The notification is deemed effective from 25th June.
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 delayed GST returns when returns filed by the extended deadline avoiding excess late fees.
Amendment provides a conditional waiver of late fee for specified registered persons who file prescribed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the return shows nil State tax payable; similar treatment applies to taxpayers above a specified aggregate turnover for delayed FORM GSTR 3B filings for the relevant months. The notification is deemed effective from 25th June.
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