Seeks to rationalize late fee for late filing of return in FORM GSTR-3B from June, 2021 onwards and to provide one time relief by conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021 and to provide waiver of late fees for late filing of return in FORM GSTR-3B - F.12(1)FD/Tax/2021-16 - Rajasthan SGST
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Late fee waiver for GSTR-3B: conditional one time relief for past returns and capped waivers for returns from June onwards. Provides conditional one time waiver of the portion of late fee for FORM GSTR-3B returns due July 2017-April 2021 if filed between 1 June and 31 August 2021, with a lower waiver threshold where state tax payable is nil, and establishes capped waivers for late fees for returns from June 2021 onwards based on class of registered person and aggregate turnover, together with temporary extended filing windows for specific 2021 tax periods.
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 GSTR-3B: conditional one time relief for past returns and capped waivers for returns from June onwards.
Provides conditional one time waiver of the portion of late fee for FORM GSTR-3B returns due July 2017-April 2021 if filed between 1 June and 31 August 2021, with a lower waiver threshold where state tax payable is nil, and establishes capped waivers for late fees for returns from June 2021 onwards based on class of registered person and aggregate turnover, together with temporary extended filing windows for specific 2021 tax periods.
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