Late fee waiver for certain GST registrants grants limited additional time to file GSTR-3B returns for specified periods. Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, by specifying categories of taxpayers by aggregate turnover and the corresponding tax periods with defined additional waiver windows for filing. The notification is deemed to have come into force from an earlier specified date and is issued under the Bihar GST statute as an amendment to a prior departmental notification.
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 certain GST registrants grants limited additional time to file GSTR-3B returns for specified periods.
Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, by specifying categories of taxpayers by aggregate turnover and the corresponding tax periods with defined additional waiver windows for filing. The notification is deemed to have come into force from an earlier specified date and is issued under the Bihar GST statute as an amendment to a prior departmental notification.
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