Seeks to amend notification no. 1895-F.T. dated 31.12.2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods. - 605-F.T. - West Bengal SGST
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Late fee waiver for specified GST returns and taxpayers under section 47, extending limited relief for delayed GSTR-3B filings. Amends notification No. 1895-F.T. to waive the amount of late fee under section 47 for failures to file FORM GSTR-3B within specified concession periods, allocated by class of registered person and tax period (distinguishing taxpayers above and up to an aggregate turnover threshold and quarterly filers), and deems the amendment effective from 20th April 2021.
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 specified GST returns and taxpayers under section 47, extending limited relief for delayed GSTR-3B filings.
Amends notification No. 1895-F.T. to waive the amount of late fee under section 47 for failures to file FORM GSTR-3B within specified concession periods, allocated by class of registered person and tax period (distinguishing taxpayers above and up to an aggregate turnover threshold and quarterly filers), and deems the amendment effective from 20th April 2021.
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