Seeks to amend Notification F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. 1)/14 dated the 31st December 2018 - FIN/REV-3/GST/1/08(Pt-1) (Vol.II)/50 - Nagaland SGST
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Late fee waiver for delayed GSTR-3B returns for specified taxpayer classes and tax periods, with limited relief. Inserts a proviso waiving the late fee for failure to furnish FORM GSTR-3B by the due date for specified classes of registered persons and tax periods, as set out in a three-entry Table distinguishing taxpayers by aggregate turnover and filing obligation, with relief confined to the listed periods and classes and the notification effective from the stated retrospective 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 GSTR-3B returns for specified taxpayer classes and tax periods, with limited relief.
Inserts a proviso waiving the late fee for failure to furnish FORM GSTR-3B by the due date for specified classes of registered persons and tax periods, as set out in a three-entry Table distinguishing taxpayers by aggregate turnover and filing obligation, with relief confined to the listed periods and classes and the notification effective from the stated retrospective date.
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