Late fee waiver for delayed GST returns: conditional relief windows and capped waiver amounts now govern GSTR-3B compliance. Amendment substitutes the table categorising registered persons and tax periods to specify distinct waiver windows for late fees on delayed FORM GSTR-3B filings by turnover classes and quarterly filers, and inserts provisos waiving portions of late fees for returns from July 2017 to April 2021 filed within a specified relief window, sets a lower waiver threshold where Central tax payable is nil, and prescribes fixed nominal waiver caps for future tax periods by class; the changes are effective from a date in June 2021.
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 delayed GST returns: conditional relief windows and capped waiver amounts now govern GSTR-3B compliance.
Amendment substitutes the table categorising registered persons and tax periods to specify distinct waiver windows for late fees on delayed FORM GSTR-3B filings by turnover classes and quarterly filers, and inserts provisos waiving portions of late fees for returns from July 2017 to April 2021 filed within a specified relief window, sets a lower waiver threshold where Central tax payable is nil, and prescribes fixed nominal waiver caps for future tax periods by class; the changes are effective from a date in June 2021.
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