Late fee waiver rules for delayed GST returns extended, specifying conditional waivers and filing windows with capped thresholds. Amendment revises waiver provisions for late fees on FORM GSTR-3B: it replaces the prior table with a turnover-differentiated schedule granting limited days of waived late fee for specified March-May 2021 periods, provides a retrospective waiver for returns due July 2017-April 2021 filed between 1 June and 31 August 2021 with excess over specified thresholds waived (with a lower threshold where state tax payable is nil), and sets fixed waiver-excess amounts for late filings from June 2021 onwards by class of registered persons.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver rules for delayed GST returns extended, specifying conditional waivers and filing windows with capped thresholds.
Amendment revises waiver provisions for late fees on FORM GSTR-3B: it replaces the prior table with a turnover-differentiated schedule granting limited days of waived late fee for specified March-May 2021 periods, provides a retrospective waiver for returns due July 2017-April 2021 filed between 1 June and 31 August 2021 with excess over specified thresholds waived (with a lower threshold where state tax payable is nil), and sets fixed waiver-excess amounts for late filings from June 2021 onwards by class of registered persons.
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