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Seeks to amend notification no.-177 dt. 22.01.2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods. - 493/XI-2-21-9(47)/17-U.P. Act-1-2017-Order-(187)-2021 - Uttar Pradesh SGST
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Late fee waiver for delayed GSTR-3B returns expands relief for specified Uttar Pradesh GST taxpayers and filing periods. Late fee payable for failure to furnish FORM GSTR-3B returns is waived for specified classes of registered persons and specified tax periods by inserting an additional proviso into the existing notification on late-fee relief under the Uttar Pradesh Goods and Services Tax framework. The waiver applies to taxpayers with aggregate turnover above the prescribed threshold for March 2021 and April 2021 for a fixed period from the due date of return filing, and to taxpayers with aggregate turnover up to the prescribed threshold who are required to furnish returns under the relevant return provisions for the same months, as well as for a specified quarterly tax period for taxpayers covered by the proviso to the return-filing provision.
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 expands relief for specified Uttar Pradesh GST taxpayers and filing periods.
Late fee payable for failure to furnish FORM GSTR-3B returns is waived for specified classes of registered persons and specified tax periods by inserting an additional proviso into the existing notification on late-fee relief under the Uttar Pradesh Goods and Services Tax framework. The waiver applies to taxpayers with aggregate turnover above the prescribed threshold for March 2021 and April 2021 for a fixed period from the due date of return filing, and to taxpayers with aggregate turnover up to the prescribed threshold who are required to furnish returns under the relevant return provisions for the same months, as well as for a specified quarterly tax period for taxpayers covered by the proviso to the return-filing provision.
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