Late fee waiver for GSTR-3B filings extends concessions to registered persons, easing penalties for delayed returns within relief period. Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-3B filings extends concessions to registered persons, easing penalties for delayed returns within relief period.
Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes.
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