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    <title>Amendment of notification no.12/GST-2, dated 01.01.2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods under the HGST Act, 2017</title>
    <link>https://www.taxtmi.com/notifications?id=135686</link>
    <description>The amendment provides that the amount of late fee payable under section 47 shall stand waived for specified classes of registered persons who fail to furnish FORM GSTR-3B for designated tax periods, as set out in the Table: (a) taxpayers above the aggregate turnover threshold for March and April 2021 receive a fifteen-day waiver from due date; (b) taxpayers up to the threshold filing under section 39 for March and April 2021 receive a thirty-day waiver; and (c) taxpayers up to the threshold filing under the proviso to section 39 receive a thirty-day waiver for January-March 2021. The notification is deemed effective from 20 April 2021.</description>
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    <pubDate>Fri, 21 May 2021 00:00:00 +0530</pubDate>
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      <title>Amendment of notification no.12/GST-2, dated 01.01.2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods under the HGST Act, 2017</title>
      <link>https://www.taxtmi.com/notifications?id=135686</link>
      <description>The amendment provides that the amount of late fee payable under section 47 shall stand waived for specified classes of registered persons who fail to furnish FORM GSTR-3B for designated tax periods, as set out in the Table: (a) taxpayers above the aggregate turnover threshold for March and April 2021 receive a fifteen-day waiver from due date; (b) taxpayers up to the threshold filing under section 39 for March and April 2021 receive a thirty-day waiver; and (c) taxpayers up to the threshold filing under the proviso to section 39 receive a thirty-day waiver for January-March 2021. The notification is deemed effective from 20 April 2021.</description>
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      <pubDate>Fri, 21 May 2021 00:00:00 +0530</pubDate>
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