Amendment of notification No.12/GST-2, dated 01.01.2019 to rationalize late fee imposed under section 47 of the HGST 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 under the HGST Act, 2017 - 34/GST-2 - Haryana SGST

Haryana Govt Amends Notification to Waive Late Fees for GSTR-3B Returns Filed by Aug 31, 2021, u/s 47.

The Haryana Government has amended notification No.12/GST-2 to rationalize late fees under section 47 of the HGST Act, 2017, for late filing of FORM GSTR-3B returns. The amendment provides a conditional waiver of late fees for delays from July 2017 to April 2021, if returns are filed between June 1, 2021, and August 31, 2021. For returns from June 2021 onwards, late fees exceeding specified amounts are waived, depending on the taxpayer's turnover. The waiver applies to registered persons with varying turnovers, with specific fee limits for nil tax returns and different turnover brackets.