GSTR-3B late fee amnesty extended to broaden eligibility for penalty waiver and compliance relief period. The Finance Department amended a prior notification under the State GST Act to extend the Form GSTR-3B late fee Amnesty Scheme by substituting a new deadline in the ninth and tenth provisos of the earlier notification, thereby extending the period during which eligible taxpayers may claim waiver of late fees applicable to Form GSTR-3B without changing other substantive conditions of the original scheme.
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GSTR-3B late fee amnesty extended to broaden eligibility for penalty waiver and compliance relief period.
The Finance Department amended a prior notification under the State GST Act to extend the Form GSTR-3B late fee Amnesty Scheme by substituting a new deadline in the ninth and tenth provisos of the earlier notification, thereby extending the period during which eligible taxpayers may claim waiver of late fees applicable to Form GSTR-3B without changing other substantive conditions of the original scheme.
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