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        Case ID :
        GST - States

        Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021—State Tax - Maharashtra SGST

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        Late fee waiver for delayed GSTR-3B filings grants short grace periods differentiated by turnover class. Waives the late fee for failure to furnish FORM GSTR-3B for specified tax periods by inserting a proviso to the principal notification: different short grace periods from the due date are prescribed according to the class of registered person based on aggregate turnover and filing category (monthly filers above threshold, monthly filers below threshold, and small taxpayers filing quarterly), and the amendment is effective retrospectively from 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 filings grants short grace periods differentiated by turnover class.

                                Waives the late fee for failure to furnish FORM GSTR-3B for specified tax periods by inserting a proviso to the principal notification: different short grace periods from the due date are prescribed according to the class of registered person based on aggregate turnover and filing category (monthly filers above threshold, monthly filers below threshold, and small taxpayers filing quarterly), and the amendment is effective retrospectively from April 2021.


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