https://www.taxtmi.com/notifications?id=133381 The amendment waives the late fee prescribed under section 47 for specified tax periods where returns in FORM GSTR-3B are furnished by the final dates set in the Table. Taxpayers are grouped by aggregate turnover into three tiers, each with designated tax periods and corresponding last filing dates: high-turnover taxpayers have a single extended date for February-April 2020, mid-tier taxpayers have separate deadlines for February, March and April 2020, and small taxpayers have staggered deadlines through early July 2020. The notification is effective from 20th March, 2020. en-us Thu, 25 Jun 2020 00:00:00 +0530 Thu, 02 Jul 2020 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133381 The amendment waives the late fee prescribed under section 47 for specified tax periods where returns in FORM GSTR-3B are furnished by the final dates set in the Table. Taxpayers are grouped by aggregate turnover into three tiers, each with designated tax periods and corresponding last filing dates: high-turnover taxpayers have a single extended date for February-April 2020, mid-tier taxpayers have separate deadlines for February, March and April 2020, and small taxpayers have staggered deadlines through early July 2020. The notification is effective from 20th March, 2020. Notifications GST - States Thu, 25 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133381