Waiver of late fees for delayed GSTR-3B returns grants limited extra filing windows by turnover class. Amendment inserts a proviso waiving the statutory late fee for delayed furnishing of FORM GSTR-3B for specified tax periods by defined classes of registered persons, differentiating extensions by aggregate turnover class with distinct additional filing windows measured from the original due date, and applies only to the tax periods and classes listed in the Table.
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.
Waiver of late fees for delayed GSTR-3B returns grants limited extra filing windows by turnover class.
Amendment inserts a proviso waiving the statutory late fee for delayed furnishing of FORM GSTR-3B for specified tax periods by defined classes of registered persons, differentiating extensions by aggregate turnover class with distinct additional filing windows measured from the original due date, and applies only to the tax periods and classes listed in the Table.
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