Late fee waiver for delayed GSTR-3B filings: conditional waiver for past periods and capped fees for future delays. Amendment revises the waiver framework for late filing of FORM GSTR-3B by substituting a Table that sets class-specific cure periods from the due date for March-May 2021 returns and certain quarterly periods. It provides that returns for July 2017-April 2021 filed between 1 June and 31 August 2021 will have late fees waived to the extent they exceed small specified thresholds, with a lower threshold where central tax payable is nil. For June 2021 onwards the amendment prescribes capped waiver amounts by class of registered persons.
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 filings: conditional waiver for past periods and capped fees for future delays.
Amendment revises the waiver framework for late filing of FORM GSTR-3B by substituting a Table that sets class-specific cure periods from the due date for March-May 2021 returns and certain quarterly periods. It provides that returns for July 2017-April 2021 filed between 1 June and 31 August 2021 will have late fees waived to the extent they exceed small specified thresholds, with a lower threshold where central tax payable is nil. For June 2021 onwards the amendment prescribes capped waiver amounts by class of registered persons.
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