https://www.taxtmi.com/notifications?id=133677 The amendment prescribes revised filing deadlines for FORM GSTR 3B applicable to classes of registered persons based on aggregate turnover and principal place of business, substituting a Table of tax periods and qualifying filing dates. It provides conditional waivers of the late fee under Section 47: amounts in excess of two hundred and fifty rupees are waived if returns are furnished within the specified extended period, with full waiver where the total state tax payable in the return is nil; similar waivers apply for certain earlier tax periods and specified months for larger taxpayers. en-us Mon, 06 Jul 2020 00:00:00 +0530 Wed, 29 Jul 2020 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133677 The amendment prescribes revised filing deadlines for FORM GSTR 3B applicable to classes of registered persons based on aggregate turnover and principal place of business, substituting a Table of tax periods and qualifying filing dates. It provides conditional waivers of the late fee under Section 47: amounts in excess of two hundred and fifty rupees are waived if returns are furnished within the specified extended period, with full waiver where the total state tax payable in the return is nil; similar waivers apply for certain earlier tax periods and specified months for larger taxpayers. Notifications GST - States Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133677