Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. - G.O.Ms.No. 81 - Telangana SGST
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Waiver of late fee for delayed GSTR-3B returns if returns are furnished by specified extended dates under conditional scheme. A conditional waiver of late fee for FORM GSTR-3B returns for February-April 2020 is granted by inserting a proviso into the prior notification: registered persons in specified turnover-based classes shall have the late fee waived for the listed tax periods if they furnish the delayed FORM GSTR-3B by the extended dates set in the Table corresponding to their class and tax period.
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.
Waiver of late fee for delayed GSTR-3B returns if returns are furnished by specified extended dates under conditional scheme.
A conditional waiver of late fee for FORM GSTR-3B returns for February-April 2020 is granted by inserting a proviso into the prior notification: registered persons in specified turnover-based classes shall have the late fee waived for the listed tax periods if they furnish the delayed FORM GSTR-3B by the extended dates set in the Table corresponding to their class and tax period.
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