Late fee waiver for delayed GSTR-3B returns extends limited relief to specified classes of registered persons. The amendment inserts a proviso waiving the late fee under section 47 for failures to furnish FORM GSTR-3B within specified periods, by reference to classes of registered persons defined by aggregate turnover and filing category, identifying applicable tax periods and the number of days from the due date for which the late fee is waived; the notification is effective retrospectively from the stated date and is issued under section 128 of the Delhi GST Act, 2017.
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 delayed GSTR-3B returns extends limited relief to specified classes of registered persons.
The amendment inserts a proviso waiving the late fee under section 47 for failures to furnish FORM GSTR-3B within specified periods, by reference to classes of registered persons defined by aggregate turnover and filing category, identifying applicable tax periods and the number of days from the due date for which the late fee is waived; the notification is effective retrospectively from the stated date and is issued under section 128 of the Delhi GST Act, 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
