Late fee waiver for delayed GST returns: excess fees waived if returns filed by grace date; nil-state-tax returns exempt. Conditional waiver of late fees: late fees under the Puducherry GST regime shall be waived to the extent they exceed two hundred and fifty rupees for returns filed by the 30th day of September, 2020, and fully waived where the return shows nil State tax; identical waiver applies to specified taxpayers with aggregate turnover above the stated threshold who file FORM GSTR-3B for the indicated months by that date.
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 if returns filed by grace date; nil-state-tax returns exempt.
Conditional waiver of late fees: late fees under the Puducherry GST regime shall be waived to the extent they exceed two hundred and fifty rupees for returns filed by the 30th day of September, 2020, and fully waived where the return shows nil State tax; identical waiver applies to specified taxpayers with aggregate turnover above the stated threshold who file FORM GSTR-3B for the indicated months by that date.
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