Notification to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020

Notification to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 https://www.taxtmi.com/notifications?id=132583 Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, provided the return is furnished within the prescribed extended dates for each class and tax period. The waiver applies to distinct turnover-based classes with separate cure periods and is effective from the twentieth day of March, 2020. en-us Tue, 07 Apr 2020 00:00:00 +0530 Mon, 20 Apr 2020 18:42:00 +0530 TaxTMI RSS Generator Notification to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 https://www.taxtmi.com/notifications?id=132583 Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, provided the return is furnished within the prescribed extended dates for each class and tax period. The waiver applies to distinct turnover-based classes with separate cure periods and is effective from the twentieth day of March, 2020. Notifications GST - States Tue, 07 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132583