Late fee waiver for delayed GSTR-3B filing extends limited grace periods for defined taxpayer classes. Amendment inserts a proviso waiving the late fee for delayed FORM GSTR-3B filing for specified classes of taxpayers and specified tax periods, granting distinct short grace periods from the due date for different turnover-based classes, and takes effect from 20 April 2021.
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 GSTR-3B filing extends limited grace periods for defined taxpayer classes.
Amendment inserts a proviso waiving the late fee for delayed FORM GSTR-3B filing for specified classes of taxpayers and specified tax periods, granting distinct short grace periods from the due date for different turnover-based classes, and takes effect from 20 April 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.