Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. https://www.taxtmi.com/notifications?id=135732 Rationalises late fee for delayed furnishing of FORM GSTR-3B by prescribing, by class of registered person based on aggregate turnover, cure periods and nominal waiver floors for specified tax periods. Grants a limited reopening window for returns due July 2017-April 2021, waiving late fee amounts in excess of a prescribed floor (with a lower floor where central tax payable is nil) provided returns are filed within the notified period, and prescribes fixed waiver thresholds for late filings from June 2021 onwards. en-us Tue, 01 Jun 2021 00:00:00 +0530 Wed, 02 Jun 2021 09:35:00 +0530 TaxTMI RSS Generator Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. https://www.taxtmi.com/notifications?id=135732 Rationalises late fee for delayed furnishing of FORM GSTR-3B by prescribing, by class of registered person based on aggregate turnover, cure periods and nominal waiver floors for specified tax periods. Grants a limited reopening window for returns due July 2017-April 2021, waiving late fee amounts in excess of a prescribed floor (with a lower floor where central tax payable is nil) provided returns are filed within the notified period, and prescribes fixed waiver thresholds for late filings from June 2021 onwards. Notifications GST Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135732