Late fee waiver for delayed GST returns extends relief and sets turnover-based thresholds and timelines. Amendment substitutes the existing table to set turnover-based grace periods for furnishing FORM GSTR-3B and inserts provisos waiving late fees for delayed filings within designated relief windows, capping waived amounts above specified minima and providing a lower waiver threshold where the state tax payable is nil; it further prescribes fixed waived amounts for late fees from the June tax period onwards applicable to nil-tax returns, very small taxpayers, and mid-tier turnover taxpayers.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST returns extends relief and sets turnover-based thresholds and timelines.
Amendment substitutes the existing table to set turnover-based grace periods for furnishing FORM GSTR-3B and inserts provisos waiving late fees for delayed filings within designated relief windows, capping waived amounts above specified minima and providing a lower waiver threshold where the state tax payable is nil; it further prescribes fixed waived amounts for late fees from the June tax period onwards applicable to nil-tax returns, very small taxpayers, and mid-tier turnover taxpayers.
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