Late fee waiver for delayed GSTR-3B filings extended, excess fees waived and full waiver where central tax payable is nil. The notification substitutes a Table fixing extended filing dates for FORM GSTR-3B by turnover class and tax period, and inserts provisos waiving the total amount of late fee under section 47 in excess of a nominal floor, with full waiver where the total central tax payable in the return is nil; parallel waiver provisions apply to specified later months and to historical tax periods if returns are filed within a designated mid-year window, and certain provisos are deemed retrospective to stated June dates.
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 filings extended, excess fees waived and full waiver where central tax payable is nil.
The notification substitutes a Table fixing extended filing dates for FORM GSTR-3B by turnover class and tax period, and inserts provisos waiving the total amount of late fee under section 47 in excess of a nominal floor, with full waiver where the total central tax payable in the return is nil; parallel waiver provisions apply to specified later months and to historical tax periods if returns are filed within a designated mid-year window, and certain provisos are deemed retrospective to stated June dates.
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 
