Late fee waiver for delayed GSTR-3B filings: staggered grace periods provided for different turnover classes during specified months. The amendment inserts a proviso waiving the late fee for failure to furnish FORM GSTR-3B for specified tax periods and classes of registered persons, providing distinct grace periods from the due date for each class and tax period, and is made effective retrospectively from a date in April 2021 to amend the earlier departmental notification.
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: staggered grace periods provided for different turnover classes during specified months.
The amendment inserts a proviso waiving the late fee for failure to furnish FORM GSTR-3B for specified tax periods and classes of registered persons, providing distinct grace periods from the due date for each class and tax period, and is made effective retrospectively from a date in April 2021 to amend the earlier departmental notification.
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 
