Late fee waiver for delayed GSTR-3B filing grants limited grace periods for specified taxpayer classes and tax periods. Targeted waiver of the late fee for failure to furnish FORM GSTR-3B is prescribed for specified classes of registered persons, tax periods and limited grace windows; the Table sets distinct waiver periods by class and period, and the amendment is effective retrospectively from a specified date in April 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 filing grants limited grace periods for specified taxpayer classes and tax periods.
Targeted waiver of the late fee for failure to furnish FORM GSTR-3B is prescribed for specified classes of registered persons, tax periods and limited grace windows; the Table sets distinct waiver periods by class and period, and the amendment is effective retrospectively from a specified date in April 2021.
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