https://www.taxtmi.com/notifications?id=132633 The amendment conditions a waiver of the late fee under section 47 on registered persons furnishing FORM GSTR-3B by specified extended dates. It defines three turnover-based classes, lists the tax periods for which the waiver applies for each class, and sets the final filing dates that determine waiver eligibility. The notification is effective from 20 March 2020. en-us Tue, 07 Apr 2020 00:00:00 +0530 Fri, 24 Apr 2020 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132633 The amendment conditions a waiver of the late fee under section 47 on registered persons furnishing FORM GSTR-3B by specified extended dates. It defines three turnover-based classes, lists the tax periods for which the waiver applies for each class, and sets the final filing dates that determine waiver eligibility. The notification is effective from 20 March 2020. Notifications GST - States Tue, 07 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132633