Late fee waiver for delayed GSTR-3B filings rationalized through graded caps, turnover slabs, and nil-tax relief. Late fee for delay in filing FORM GSTR-3B under the Tripura State Goods and Services Tax Act, 2017 is rationalized by waiving the amount payable in excess of specified caps for different classes of registered persons and tax periods. The notification applies to returns from July, 2017 onwards and prescribes reduced late fee exposure where the return is furnished within the stated time limits, including special treatment where the total central tax payable is nil. It also provides graded waivers for specified periods based on turnover and filing delay, and gives retrospective effect from 20 May 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 filings rationalized through graded caps, turnover slabs, and nil-tax relief.
Late fee for delay in filing FORM GSTR-3B under the Tripura State Goods and Services Tax Act, 2017 is rationalized by waiving the amount payable in excess of specified caps for different classes of registered persons and tax periods. The notification applies to returns from July, 2017 onwards and prescribes reduced late fee exposure where the return is furnished within the stated time limits, including special treatment where the total central tax payable is nil. It also provides graded waivers for specified periods based on turnover and filing delay, and gives retrospective effect from 20 May 2021.
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