Late fee waiver for delayed GSTR-3B filing creates class specific limited filing windows and retrospective effect. The amendment waives the late fee under section 47 for specified classes of registered persons who failed to furnish FORM GSTR-3B by the due date for designated tax periods, by providing class specific additional filing windows. It distinguishes taxpayers by aggregate turnover bands and by the manner of liability under section 39, setting the length of the waiver window for each class and tax period, and is deemed to have come into force 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 creates class specific limited filing windows and retrospective effect.
The amendment waives the late fee under section 47 for specified classes of registered persons who failed to furnish FORM GSTR-3B by the due date for designated tax periods, by providing class specific additional filing windows. It distinguishes taxpayers by aggregate turnover bands and by the manner of liability under section 39, setting the length of the waiver window for each class and tax period, and is deemed to have come into force from 20 April 2021.
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