Waiver of late fee: specified excess late fees for GSTR-3B returns filed within relief window are waived for eligible taxpayers. Amendment creates a tiered waiver of late fee for delayed FORM GSTR-3B returns: substituted Table (effective 20 May 2021) sets filing windows and waiver periods by aggregate turnover classes; provisos (effective 1 June 2021) waive late fee excesses for returns July 2017-April 2021 filed by 31 August 2021 subject to floor amounts and prescribe specified waiver thresholds for June 2021 onward tax periods according to return type and turnover-based classes.
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: specified excess late fees for GSTR-3B returns filed within relief window are waived for eligible taxpayers.
Amendment creates a tiered waiver of late fee for delayed FORM GSTR-3B returns: substituted Table (effective 20 May 2021) sets filing windows and waiver periods by aggregate turnover classes; provisos (effective 1 June 2021) waive late fee excesses for returns July 2017-April 2021 filed by 31 August 2021 subject to floor amounts and prescribe specified waiver thresholds for June 2021 onward tax periods according to return type and turnover-based classes.
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