Late fee waiver amended to set filing windows and class-based threshold exemptions for GST return non filing consequences. Amendments substitute a table (effective 20 May 2021) that classifies registered persons by aggregate turnover and prescribes tax periods and limited waiver windows from the due date for late fees, and insert provisos (effective 1 June 2021) that waive late fees in excess of specified amounts for GSTR-3B returns filed late for July 2017-April 2021 within a prescribed filing window and prescribe fixed waiver amounts for late fees from June 2021 onward by class of registered person.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver amended to set filing windows and class-based threshold exemptions for GST return non filing consequences.
Amendments substitute a table (effective 20 May 2021) that classifies registered persons by aggregate turnover and prescribes tax periods and limited waiver windows from the due date for late fees, and insert provisos (effective 1 June 2021) that waive late fees in excess of specified amounts for GSTR-3B returns filed late for July 2017-April 2021 within a prescribed filing window and prescribe fixed waiver amounts for late fees from June 2021 onward by class of registered person.
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