Late fee waiver under section 47 allows eligible taxpayers to avoid fees if delayed GSTR-3B returns meet extended filing deadlines. The notification inserts a proviso waiving the late fee payable under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by the extended dates set out in the Table for particular tax periods and turnover brackets; the amendment to Notification No. 76/2018-State Tax takes effect from 20th March, 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 under section 47 allows eligible taxpayers to avoid fees if delayed GSTR-3B returns meet extended filing deadlines.
The notification inserts a proviso waiving the late fee payable under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by the extended dates set out in the Table for particular tax periods and turnover brackets; the amendment to Notification No. 76/2018-State Tax takes effect from 20th March, 2020.
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