https://www.taxtmi.com/notifications?id=127599 The notification prescribes conditional waivers of late fee for delayed furnishing of FORM GSTR-3B by setting per-day minima and total-waiver thresholds, and by defining specific filing windows and eligibility criteria based on aggregate turnover and principal place of business. Where returns are filed within the enumerated extended windows, late fee is capped or waived-often fully waived when the central tax payable is nil-subject to the tables and provisos that differentiate relief by turnover bands, locations and tax periods. en-us Mon, 31 Dec 2018 00:00:00 +0530 Tue, 31 Aug 2021 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127599 The notification prescribes conditional waivers of late fee for delayed furnishing of FORM GSTR-3B by setting per-day minima and total-waiver thresholds, and by defining specific filing windows and eligibility criteria based on aggregate turnover and principal place of business. Where returns are filed within the enumerated extended windows, late fee is capped or waived-often fully waived when the central tax payable is nil-subject to the tables and provisos that differentiate relief by turnover bands, locations and tax periods. Notifications GST Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127599