Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.

Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. https://www.taxtmi.com/notifications?id=133409 Amends prior notification to set specific filing cut-off dates for FORM GSTR-3B for Feb-Jul 2020 based on preceding-year turnover; waives the portion of late fee under section 47 exceeding a base amount for returns due July 2017-Jan 2020 if filed between 1 July and 30 September 2020; entirely waives late fee for those historical periods where the state tax in the return is nil and the return is filed within the same window. en-us Wed, 01 Jul 2020 00:00:00 +0530 Sat, 04 Jul 2020 13:21:00 +0530 TaxTMI RSS Generator Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. https://www.taxtmi.com/notifications?id=133409 Amends prior notification to set specific filing cut-off dates for FORM GSTR-3B for Feb-Jul 2020 based on preceding-year turnover; waives the portion of late fee under section 47 exceeding a base amount for returns due July 2017-Jan 2020 if filed between 1 July and 30 September 2020; entirely waives late fee for those historical periods where the state tax in the return is nil and the return is filed within the same window. Notifications GST - States Wed, 01 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133409