GST late fee waiver framework extends capped and full relief for delayed GSTR-3B filing across specified taxpayer classes and periods. Late fee under the Tripura State Goods and Services Tax framework is waived for specified registered persons who delayed filing FORM GSTR-3B returns for identified tax periods, subject to different caps and time limits depending on the taxpayer class and the period of default. The notification applies special waiver treatment where the tax payable in the return is nil and extends partial or full waiver for delayed returns filed within specified windows. It has retrospective effect from 20 April 2021 and supersedes earlier waiver notifications while saving prior actions taken under them.
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.
GST late fee waiver framework extends capped and full relief for delayed GSTR-3B filing across specified taxpayer classes and periods.
Late fee under the Tripura State Goods and Services Tax framework is waived for specified registered persons who delayed filing FORM GSTR-3B returns for identified tax periods, subject to different caps and time limits depending on the taxpayer class and the period of default. The notification applies special waiver treatment where the tax payable in the return is nil and extends partial or full waiver for delayed returns filed within specified windows. It has retrospective effect from 20 April 2021 and supersedes earlier waiver notifications while saving prior actions taken under them.
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