https://www.taxtmi.com/notifications?id=134529 The notification conditionally waives late fees under section 47 for specified registered persons who file delayed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the late fee is fully waived where the State tax payable in the return is nil. A similar concession applies to taxpayers above the aggregate turnover threshold who furnish FORM GSTR-3B for May-July, 2020 by the same date. The notification is effective from 25th June, 2020. en-us Tue, 10 Nov 2020 00:00:00 +0530 Thu, 12 Nov 2020 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134529 The notification conditionally waives late fees under section 47 for specified registered persons who file delayed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the late fee is fully waived where the State tax payable in the return is nil. A similar concession applies to taxpayers above the aggregate turnover threshold who furnish FORM GSTR-3B for May-July, 2020 by the same date. The notification is effective from 25th June, 2020. Notifications GST - States Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134529