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 - 16399-FIN-CTI-TAX-0002/2020 - Orissa SGST
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Late fee waiver for delayed GSTR-3B filings, specifying class-based caps and a limited filing window for prior periods. Amendment rationalises late fee under section 47 of the CGST Act for FORM GSTR-3B from June 2021 by substituting a Table that prescribes class based waiver periods by aggregate turnover and inserting provisos: historic non filings for July 2017-April 2021 filed between 1 June and 31 August 2021 have late fee waived to the extent it exceeds specified thresholds (with a lower threshold where State tax is nil); for June 2021 onwards fixed waiver thresholds are prescribed by class of registered persons for late filing.
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 GSTR-3B filings, specifying class-based caps and a limited filing window for prior periods.
Amendment rationalises late fee under section 47 of the CGST Act for FORM GSTR-3B from June 2021 by substituting a Table that prescribes class based waiver periods by aggregate turnover and inserting provisos: historic non filings for July 2017-April 2021 filed between 1 June and 31 August 2021 have late fee waived to the extent it exceeds specified thresholds (with a lower threshold where State tax is nil); for June 2021 onwards fixed waiver thresholds are prescribed by class of registered persons for late filing.
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