Late fee waiver for delayed GSTR-3B returns was extended for specified taxpayer classes and tax periods under the GST framework. Late fee under section 47 of the Uttarakhand Goods and Services Tax Act was waived for specified periods for registered persons who failed to furnish FORM GSTR-3B by the due date. The waiver was structured by taxpayer class and tax period, covering taxpayers with turnover above rupees 5 crores, taxpayers with turnover up to rupees 5 crores liable under section 39(1), and taxpayers within the same turnover band covered by the proviso to section 39(1). The notification took effect from 20 April 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 GSTR-3B returns was extended for specified taxpayer classes and tax periods under the GST framework.
Late fee under section 47 of the Uttarakhand Goods and Services Tax Act was waived for specified periods for registered persons who failed to furnish FORM GSTR-3B by the due date. The waiver was structured by taxpayer class and tax period, covering taxpayers with turnover above rupees 5 crores, taxpayers with turnover up to rupees 5 crores liable under section 39(1), and taxpayers within the same turnover band covered by the proviso to section 39(1). The notification took effect from 20 April 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
