Late fee waiver for specified GST return filers allowing limited additional days to furnish GSTR-3B and avoid penalties. The amendment waives the late fee for failure to furnish returns in FORM GSTR-3B for specified tax periods and classes of registered persons, differentiating relief by aggregate turnover categories and filing regimes, with distinct additional filing windows for each category as set out in the inserted Table; the waiver applies only for the periods specified and is effective from the stated commencement date.
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 specified GST return filers allowing limited additional days to furnish GSTR-3B and avoid penalties.
The amendment waives the late fee for failure to furnish returns in FORM GSTR-3B for specified tax periods and classes of registered persons, differentiating relief by aggregate turnover categories and filing regimes, with distinct additional filing windows for each category as set out in the inserted Table; the waiver applies only for the periods specified and is effective from the stated commencement date.
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