Late fee waiver for delayed GSTR-3B returns grants conditional relief where returns filed within a prescribed compliance window. The amendment substitutes the Table prescribing staggered extended filing windows for furnishing returns in GSTR-3B by reference to taxpayer classes based on aggregate turnover and State or Union territory of principal place of business, and inserts provisos granting a conditional waiver of the total amount of late fee in excess of a modest threshold for specified past tax periods if returns are furnished within a prescribed future window, with a total waiver where the return shows nil central tax payable.
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 grants conditional relief where returns filed within a prescribed compliance window.
The amendment substitutes the Table prescribing staggered extended filing windows for furnishing returns in GSTR-3B by reference to taxpayer classes based on aggregate turnover and State or Union territory of principal place of business, and inserts provisos granting a conditional waiver of the total amount of late fee in excess of a modest threshold for specified past tax periods if returns are furnished within a prescribed future window, with a total waiver where the return shows nil central tax payable.
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