Late fee waiver for delayed GSTR-3B returns expands conditional relief across turnover-based classes and filing windows. Amendment revises waiver timelines and thresholds for late fees under the Himachal Pradesh GST Act for delayed FORM GSTR-3B filings, substituting a Table that classifies registered persons by aggregate turnover and prescribes specific periods from the due date within which late fee relief applies for March-May 2021 and relevant quarters; it inserts provisos granting transitional waiver for historic non filing if returns for July 2017-April 2021 are filed between 1 June and 31 August 2021 with late fee waived above specified thresholds, and sets capped waiver amounts for returns from June 2021 onwards by turnover class.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B returns expands conditional relief across turnover-based classes and filing windows.
Amendment revises waiver timelines and thresholds for late fees under the Himachal Pradesh GST Act for delayed FORM GSTR-3B filings, substituting a Table that classifies registered persons by aggregate turnover and prescribes specific periods from the due date within which late fee relief applies for March-May 2021 and relevant quarters; it inserts provisos granting transitional waiver for historic non filing if returns for July 2017-April 2021 are filed between 1 June and 31 August 2021 with late fee waived above specified thresholds, and sets capped waiver amounts for returns from June 2021 onwards by turnover class.
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