Late fee waiver for delayed GSTR-3B filings for specified taxpayers extending relief for defined return periods. The amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by providing limited waiver windows measured from the due date for defined tax periods: a fifteen day window for larger taxpayers for March-April 2021, and thirty day windows for smaller taxpayers for March-April 2021 and for the January-March 2021 quarter; the notification is effective from 20 April 2021.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B filings for specified taxpayers extending relief for defined return periods.
The amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by providing limited waiver windows measured from the due date for defined tax periods: a fifteen day window for larger taxpayers for March-April 2021, and thirty day windows for smaller taxpayers for March-April 2021 and for the January-March 2021 quarter; the notification is effective from 20 April 2021.
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