Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide 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 for specified taxpayers and specified tax periods. - 19/2021 - State Tax - Maharashtra SGST

Maharashtra GST Act 2017: Late Fee Waiver for GSTR-3B Returns, Capped Fees for Future Filings.

The Maharashtra Government, under the Maharashtra Goods and Services Tax Act, 2017, has amended the notification to rationalize late fees for delayed filing of FORM GSTR-3B returns. A conditional waiver is provided for late fees from July 2017 to April 2021 if returns are filed between June 1, 2021, and August 31, 2021. For taxpayers with nil state tax, late fees exceeding INR 250 are waived. For others, fees exceeding INR 500 are waived. From June 2021 onwards, late fees are capped at INR 250 for nil central tax filers, INR 1,000 for turnovers up to INR 1.5 crores, and INR 2,500 for turnovers between INR 1.5 crores and 5 crores.