Late fee waiver for delayed GST returns filed by the extended deadline; excess fees waived and full waiver when state tax nil. The notification conditionally waives late fees under section 47 for specified registered persons who file delayed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the late fee is fully waived where the State tax payable in the return is nil. A similar concession applies to taxpayers above the aggregate turnover threshold who furnish FORM GSTR-3B for May-July, 2020 by the same date. The notification is effective from 25th June, 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST returns filed by the extended deadline; excess fees waived and full waiver when state tax nil.
The notification conditionally waives late fees under section 47 for specified registered persons who file delayed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the late fee is fully waived where the State tax payable in the return is nil. A similar concession applies to taxpayers above the aggregate turnover threshold who furnish FORM GSTR-3B for May-July, 2020 by the same date. The notification is effective from 25th June, 2020.
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