Late fee waiver for delayed GSTR-3B returns grants limited cure periods for specified taxpayers for designated tax periods. The notification amends Notification No. 76/2018 to waive the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by allowing short cure periods from the due date for designated tax periods, with eligibility tied to aggregate turnover categories and the relevant filing obligations under section 39.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B returns grants limited cure periods for specified taxpayers for designated tax periods.
The notification amends Notification No. 76/2018 to waive the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by allowing short cure periods from the due date for designated tax periods, with eligibility tied to aggregate turnover categories and the relevant filing obligations under section 39.
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