Late fee waiver for delayed GST returns: excess fees waived and full waiver where state tax payable is nil. Registered persons who file specified returns by 30th September 2020 will have the portion of late fee exceeding two hundred and fifty rupees waived, and the entire late fee waived where the total State tax payable in the return is nil. The same concession applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30th September 2020. The amendment is inserted as provisos to the principal notification and is deemed effective from 26th June 2020.
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 GST returns: excess fees waived and full waiver where state tax payable is nil.
Registered persons who file specified returns by 30th September 2020 will have the portion of late fee exceeding two hundred and fifty rupees waived, and the entire late fee waived where the total State tax payable in the return is nil. The same concession applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30th September 2020. The amendment is inserted as provisos to the principal notification and is deemed effective from 26th June 2020.
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