Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. - FTX.56/2017/Pt-II/562 - Assam SGST
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Conditional waiver of late fee for delayed GSTR-3B returns under turnover-based filing deadlines Conditional waiver of late fee under the Assam Goods and Services Tax Act, 2017 is provided for delay in furnishing FORM GSTR-3B returns for specified tax periods in 2020. The waiver applies according to aggregate turnover in the preceding financial year and is available only if the return is furnished within the prescribed extended dates for each class of registered persons.
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Provisions expressly mentioned in the judgment/order text.
Conditional waiver of late fee for delayed GSTR-3B returns under turnover-based filing deadlines
Conditional waiver of late fee under the Assam Goods and Services Tax Act, 2017 is provided for delay in furnishing FORM GSTR-3B returns for specified tax periods in 2020. The waiver applies according to aggregate turnover in the preceding financial year and is available only if the return is furnished within the prescribed extended dates for each class of registered persons.
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