Waiver of late fees of GSTR-3B for March to May 21, conditional waiver for July 17 to April 21 and rationalize fee for June 21 onwards - 19/2021-State Tax - Gujarat SGST
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Waiver of late fees for delayed GSTR-3B filings extends conditional relief and rationalises fee thresholds for registered persons. The notification provides class-specific waiver and rationalisation of late fees for delayed FORM GSTR-3B filings: conditional retrospective waiver for returns due July 2017-April 2021 if filed within the June-August 2021 window, with a lower waiver threshold where central tax is nil; and fixed nominal waiver amounts for returns from June 2021 onwards for nil-State-tax filers and for taxpayers in specified turnover tiers. The amendment is effective from 1 June 2021 under section 128.
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.
Waiver of late fees for delayed GSTR-3B filings extends conditional relief and rationalises fee thresholds for registered persons.
The notification provides class-specific waiver and rationalisation of late fees for delayed FORM GSTR-3B filings: conditional retrospective waiver for returns due July 2017-April 2021 if filed within the June-August 2021 window, with a lower waiver threshold where central tax is nil; and fixed nominal waiver amounts for returns from June 2021 onwards for nil-State-tax filers and for taxpayers in specified turnover tiers. The amendment is effective from 1 June 2021 under section 128.
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