Late fee waiver for GST returns: capped waivers and time-limited filing windows for delayed GSTR-3B submissions. Amendments prescribe time-limited waivers of state tax late fees for delayed furnishing of FORM GSTR-3B, with a substituted Table setting distinct grace periods for March-May 2021 by aggregate turnover and a separate sixty-day window for certain quarterly filers for January-March 2021. Provisos waive late fee amounts in excess of specified thresholds for returns from July 2017 to April 2021 filed within a designated mid-2021 window, provide a lower waiver threshold where state tax payable is nil, and fix capped waiver amounts for periods from June 2021 onwards 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 GST returns: capped waivers and time-limited filing windows for delayed GSTR-3B submissions.
Amendments prescribe time-limited waivers of state tax late fees for delayed furnishing of FORM GSTR-3B, with a substituted Table setting distinct grace periods for March-May 2021 by aggregate turnover and a separate sixty-day window for certain quarterly filers for January-March 2021. Provisos waive late fee amounts in excess of specified thresholds for returns from July 2017 to April 2021 filed within a designated mid-2021 window, provide a lower waiver threshold where state tax payable is nil, and fix capped waiver amounts for periods from June 2021 onwards by class of registered persons.
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