Late fee structure revised for GST returns, specifying staged rates and timelines for different turnover categories. Amendment substitutes the proviso wording to replace FORM GSTR-3B-specific phrasing with broader language describing liability to pay tax but failure to do so; replaces the table heading 'Tax period' with 'Month/Quarter'; and substitutes serials 4-7 to prescribe staged late-fee tiers and corresponding applicability windows for taxpayers differentiated by aggregate turnover and by the specific return provisions of section 39, covering filings for March-May 2021 and the quarter ending March 2021. The notification takes effect retrospectively from the stated commencement date.
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Late fee structure revised for GST returns, specifying staged rates and timelines for different turnover categories.
Amendment substitutes the proviso wording to replace FORM GSTR-3B-specific phrasing with broader language describing liability to pay tax but failure to do so; replaces the table heading "Tax period" with "Month/Quarter"; and substitutes serials 4-7 to prescribe staged late-fee tiers and corresponding applicability windows for taxpayers differentiated by aggregate turnover and by the specific return provisions of section 39, covering filings for March-May 2021 and the quarter ending March 2021. The notification takes effect retrospectively from the stated commencement date.
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