Late fee waiver for delayed GST GSTR-3B filings extends conditional relief and sets thresholds by turnover class. Amendment revises waiver rules for late fees on FORM GSTR-3B by creating class-based relief tied to aggregate turnover and tax period: substituting the prior table to set turnover-specific post-due filing windows, inserting temporary waivers that remove late fees above modest floors for historical late filings furnished within a relief window, and establishing ongoing capped waivers for late filings from a later tax period onward that differentiate nil-tax returns and turnover bands.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST GSTR-3B filings extends conditional relief and sets thresholds by turnover class.
Amendment revises waiver rules for late fees on FORM GSTR-3B by creating class-based relief tied to aggregate turnover and tax period: substituting the prior table to set turnover-specific post-due filing windows, inserting temporary waivers that remove late fees above modest floors for historical late filings furnished within a relief window, and establishing ongoing capped waivers for late filings from a later tax period onward that differentiate nil-tax returns and turnover bands.
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