https://www.taxtmi.com/notifications?id=135679 The amendment waives the late fee under section 47 for specified classes of registered persons who failed to furnish FORM GSTR-3B by the due date for designated tax periods, by providing class specific additional filing windows. It distinguishes taxpayers by aggregate turnover bands and by the manner of liability under section 39, setting the length of the waiver window for each class and tax period, and is deemed to have come into force from 20 April 2021. en-us Mon, 10 May 2021 00:00:00 +0530 Tue, 18 May 2021 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135679 The amendment waives the late fee under section 47 for specified classes of registered persons who failed to furnish FORM GSTR-3B by the due date for designated tax periods, by providing class specific additional filing windows. It distinguishes taxpayers by aggregate turnover bands and by the manner of liability under section 39, setting the length of the waiver window for each class and tax period, and is deemed to have come into force from 20 April 2021. Notifications GST - States Mon, 10 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135679