Late fee waiver for delayed GST returns extended, setting turnover-based waiver thresholds and filing windows. The notification amends prior guidance to set filing windows and conditional waivers of late fee under Section 47 for delayed FORM GSTR-3B returns: it substitutes a turnover-differentiated table governing permitted extended filing periods and inserts provisos waiving late fees above specified floors for retrospectively filed returns within a June-August amnesty window and establishing fixed waiver floors for returns from June onwards according to classes of registered persons and nil tax filings.
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 GST returns extended, setting turnover-based waiver thresholds and filing windows.
The notification amends prior guidance to set filing windows and conditional waivers of late fee under Section 47 for delayed FORM GSTR-3B returns: it substitutes a turnover-differentiated table governing permitted extended filing periods and inserts provisos waiving late fees above specified floors for retrospectively filed returns within a June-August amnesty window and establishing fixed waiver floors for returns from June onwards according to classes of registered persons and nil tax filings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
