Late fee waiver for delayed GSTR-3B returns: limited relief by turnover class with specified post-due filing windows. Waiver of the late fee for delayed FORM GSTR-3B filings is provided in a new proviso, differentiated by classes of registered persons according to aggregate turnover. For March and April 2021, higher-turnover taxpayers get a fifteen-day waiver; lower-turnover taxpayers required to file under the main return provision get thirty days. Lower-turnover taxpayers filing under the proviso receive thirty days for January-March 2021. The amendment operates from 20 April 2021 and inserts a table specifying classes, tax periods and waiver durations.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B returns: limited relief by turnover class with specified post-due filing windows.
Waiver of the late fee for delayed FORM GSTR-3B filings is provided in a new proviso, differentiated by classes of registered persons according to aggregate turnover. For March and April 2021, higher-turnover taxpayers get a fifteen-day waiver; lower-turnover taxpayers required to file under the main return provision get thirty days. Lower-turnover taxpayers filing under the proviso receive thirty days for January-March 2021. The amendment operates from 20 April 2021 and inserts a table specifying classes, tax periods and waiver durations.
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