Late fee waiver for delayed GST returns: excess fees forgiven and nil-tax returns fully waived when filed by extended cut-off. For specified classes of registered persons who furnish prescribed returns by the extended filing cut-off, 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 waiver framework also applies to taxpayers above a specified aggregate turnover who file FORM GSTR-3B for certain months by the extended cut-off. The notification is retrospective to a specified earlier date.
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 GST returns: excess fees forgiven and nil-tax returns fully waived when filed by extended cut-off.
For specified classes of registered persons who furnish prescribed returns by the extended filing cut-off, 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 waiver framework also applies to taxpayers above a specified aggregate turnover who file FORM GSTR-3B for certain months by the extended cut-off. The notification is retrospective to a specified earlier date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
