https://www.taxtmi.com/notifications?id=135644 Amendment inserts a proviso waiving the late fee under Section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B, setting distinct grace periods by class and tax period for March-April 2021 and January-March 2021, and declaring the amendment effective from 20 April 2021. en-us Thu, 06 May 2021 00:00:00 +0530 Tue, 11 May 2021 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135644 Amendment inserts a proviso waiving the late fee under Section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B, setting distinct grace periods by class and tax period for March-April 2021 and January-March 2021, and declaring the amendment effective from 20 April 2021. Notifications GST - States Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135644