Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B, and to provide conditional waiver of late fee for delay in filing FROM GSTR-3B from July, 2017 to April, 2021, and to provide waiver of late fees for late filing of return in Form GSTR-3B for specified taxpayers and specified tax periods. - 707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(197)-2021 - Uttar Pradesh SGST
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Late fee waiver for delayed GSTR-3B returns extended with graded relief for specified taxpayers and tax periods. Late fee for delay in filing FORM GSTR-3B is rationalised by amending the existing Uttar Pradesh GST waiver notification and by extending conditional relief for specified tax periods and classes of registered persons. The amended table revises the period of late fee waiver for taxpayers with aggregate turnover above five crore rupees and for taxpayers up to five crore rupees who furnish returns under section 39, with different waiver periods linked to March, April, May 2021 and January-March 2021 tax periods. Further provisos grant waiver of late fee under section 47 for delayed FORM GSTR-3B returns for July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, and prescribe separate waiver limits for later tax periods.
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 extended with graded relief for specified taxpayers and tax periods.
Late fee for delay in filing FORM GSTR-3B is rationalised by amending the existing Uttar Pradesh GST waiver notification and by extending conditional relief for specified tax periods and classes of registered persons. The amended table revises the period of late fee waiver for taxpayers with aggregate turnover above five crore rupees and for taxpayers up to five crore rupees who furnish returns under section 39, with different waiver periods linked to March, April, May 2021 and January-March 2021 tax periods. Further provisos grant waiver of late fee under section 47 for delayed FORM GSTR-3B returns for July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, and prescribe separate waiver limits for later tax periods.
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