https://www.taxtmi.com/notifications?id=133359 Waiver of late fee under section 47 is granted where specified registered persons furnish returns by 30th September, 2020: late fee in excess of two hundred and fifty rupees is waived, and it is fully waived where the total central tax payable in the return is nil. Taxpayers above the stated aggregate turnover threshold who file FORM GSTR-3B for specified months by 30th September, 2020 receive the same waiver. The amendment to Notification No. 76/2018-Central Tax is deemed effective from 25th June, 2020. en-us Tue, 30 Jun 2020 00:00:00 +0530 Wed, 01 Jul 2020 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133359 Waiver of late fee under section 47 is granted where specified registered persons furnish returns by 30th September, 2020: late fee in excess of two hundred and fifty rupees is waived, and it is fully waived where the total central tax payable in the return is nil. Taxpayers above the stated aggregate turnover threshold who file FORM GSTR-3B for specified months by 30th September, 2020 receive the same waiver. The amendment to Notification No. 76/2018-Central Tax is deemed effective from 25th June, 2020. Notifications GST Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133359