Late fee waiver for delayed GST returns extended for specified taxpayers filing returns by 30 September 2020. Late fee relief under the Uttar Pradesh Goods and Services Tax framework was extended for specified registered persons who missed the prescribed return-filing deadlines but furnished the returns by 30 September 2020. The amount of late fee payable under section 47 was waived to the extent it exceeded two hundred and fifty rupees, and was fully waived where the state tax payable in the relevant return was nil. The amendment also covered taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year who failed to furnish FORM GSTR-3B for May 2020 to July 2020 by the due date.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST returns extended for specified taxpayers filing returns by 30 September 2020.
Late fee relief under the Uttar Pradesh Goods and Services Tax framework was extended for specified registered persons who missed the prescribed return-filing deadlines but furnished the returns by 30 September 2020. The amount of late fee payable under section 47 was waived to the extent it exceeded two hundred and fifty rupees, and was fully waived where the state tax payable in the relevant return was nil. The amendment also covered taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year who failed to furnish FORM GSTR-3B for May 2020 to July 2020 by the due date.
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