Late fee waiver for delayed GST returns permits conditional waiver if returns filed by the September deadline. Conditional waiver permits that for specified classes of registered persons who file delayed GST returns by 30th September, 2020 the total late fee payable shall be waived to the extent it exceeds two hundred and fifty rupees, and shall be fully waived where the state tax payable in the return is nil; the same treatment applies to higher turnover taxpayers filing FORM GSTR 3B for specified months by the September 2020 deadline. The notification is effective from 25th June, 2020 as an amendment to the earlier finance notification.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST returns permits conditional waiver if returns filed by the September deadline.
Conditional waiver permits that for specified classes of registered persons who file delayed GST returns by 30th September, 2020 the total late fee payable shall be waived to the extent it exceeds two hundred and fifty rupees, and shall be fully waived where the state tax payable in the return is nil; the same treatment applies to higher turnover taxpayers filing FORM GSTR 3B for specified months by the September 2020 deadline. The notification is effective from 25th June, 2020 as an amendment to the earlier finance notification.
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