Extension of return filing period: waiver of late fee applied, filing window extended through end of August under Telangana GST. The notification amends the sixth proviso of an earlier Telangana GST notification by substituting the earlier terminal date with a later terminal date to extend the period for furnishing returns and the waiver of late fee; the amendment is deemed to have come into force from the earlier terminal date, making the extension and waiver operative retrospectively under State GST powers.
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Extension of return filing period: waiver of late fee applied, filing window extended through end of August under Telangana GST.
The notification amends the sixth proviso of an earlier Telangana GST notification by substituting the earlier terminal date with a later terminal date to extend the period for furnishing returns and the waiver of late fee; the amendment is deemed to have come into force from the earlier terminal date, making the extension and waiver operative retrospectively under State GST powers.
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