Late fee waiver for GSTR-3B returns: phased short extensions for different turnover classes to ease compliance. Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, with a Table specifying taxpayer classes, tax periods covered, and the period from the due date during which the late fee is waived, and declares the amendment effective from the stated date.
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Late fee waiver for GSTR-3B returns: phased short extensions for different turnover classes to ease compliance.
Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, with a Table specifying taxpayer classes, tax periods covered, and the period from the due date during which the late fee is waived, and declares the amendment effective from the stated date.
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