Seeks to rationalize late fee for late filing of return in FORM GSTR-3B from June, 2021 onwards and to provide one time relief by 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

Seeks to rationalize late fee for late filing of return in FORM GSTR-3B from June, 2021 onwards and to provide one time relief by 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 https://www.taxtmi.com/notifications?id=135793 Provides conditional one time waiver of the portion of late fee for FORM GSTR-3B returns due July 2017-April 2021 if filed between 1 June and 31 August 2021, with a lower waiver threshold where state tax payable is nil, and establishes capped waivers for late fees for returns from June 2021 onwards based on class of registered person and aggregate turnover, together with temporary extended filing windows for specific 2021 tax periods. en-us Fri, 04 Jun 2021 00:00:00 +0530 Sat, 05 Jun 2021 13:33:00 +0530 TaxTMI RSS Generator Seeks to rationalize late fee for late filing of return in FORM GSTR-3B from June, 2021 onwards and to provide one time relief by 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 https://www.taxtmi.com/notifications?id=135793 Provides conditional one time waiver of the portion of late fee for FORM GSTR-3B returns due July 2017-April 2021 if filed between 1 June and 31 August 2021, with a lower waiver threshold where state tax payable is nil, and establishes capped waivers for late fees for returns from June 2021 onwards based on class of registered person and aggregate turnover, together with temporary extended filing windows for specific 2021 tax periods. Notifications GST - States Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135793