Late fee waiver for delayed GSTR-3B filings expanded with turnover based cure periods and fixed waiver thresholds. The amendment revises the late fee waiver mechanism under the Jharkhand GST notification by substituting a Table that sets cure periods for waiver by turnover class, inserts provisos waiving excess late fees for delayed FORM GSTR-3B filings for July, 2017-April, 2021 if filed within the mid 2021 window (with a lower threshold where state tax payable is nil), and prescribes fixed waiver amounts for late fees from June, 2021 onwards by class; effective from the first day of June, 2021.
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 expanded with turnover based cure periods and fixed waiver thresholds.
The amendment revises the late fee waiver mechanism under the Jharkhand GST notification by substituting a Table that sets cure periods for waiver by turnover class, inserts provisos waiving excess late fees for delayed FORM GSTR-3B filings for July, 2017-April, 2021 if filed within the mid 2021 window (with a lower threshold where state tax payable is nil), and prescribes fixed waiver amounts for late fees from June, 2021 onwards by class; effective from the first day of June, 2021.
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 
