Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-3B from June, 2021 onwards; and to provide one time relief by 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 - 634-F.T. - West Bengal SGST
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Late fee waiver for GSTR-3B: conditional amnesty and threshold-based relief for eligible delayed filings. Provides a conditional amnesty for late fees under section 47 for FORM GSTR-3B: returns for July 2017-April 2021 filed within the prescribed filing window will have late fees waived to the extent they exceed specified floors (lower floors where state tax is nil). For June 2021 onwards, distinct short filing windows and fixed late fee floors apply by class of registrant based on aggregate turnover and nil central tax status, with relief limited to amounts above the specified thresholds.
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 GSTR-3B: conditional amnesty and threshold-based relief for eligible delayed filings.
Provides a conditional amnesty for late fees under section 47 for FORM GSTR-3B: returns for July 2017-April 2021 filed within the prescribed filing window will have late fees waived to the extent they exceed specified floors (lower floors where state tax is nil). For June 2021 onwards, distinct short filing windows and fixed late fee floors apply by class of registrant based on aggregate turnover and nil central tax status, with relief limited to amounts above the specified thresholds.
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