Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.[FTX.56/2017/Pt-I/187 dtd. 28/02/2019] - FTX.56/2017/Pt-V/67 - Assam SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Late fee waiver for delayed GSTR-3B filing is rationalised through graded thresholds and conditional relief for specified return periods. Late fee for delayed filing of FORM GSTR-3B is rationalised through a revised waiver structure for specified tax periods and classes of registered persons. The notification provides conditional waiver for returns from July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, including lower waiver thresholds where the state tax payable is nil. It also prescribes graded late fee limits for delayed FORM GSTR-3B returns for June 2021 onwards based on turnover and tax liability, with retrospective effect from 1 June 2021.
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 GSTR-3B filing is rationalised through graded thresholds and conditional relief for specified return periods.
Late fee for delayed filing of FORM GSTR-3B is rationalised through a revised waiver structure for specified tax periods and classes of registered persons. The notification provides conditional waiver for returns from July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, including lower waiver thresholds where the state tax payable is nil. It also prescribes graded late fee limits for delayed FORM GSTR-3B returns for June 2021 onwards based on turnover and tax liability, with retrospective effect from 1 June 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
