https://www.taxtmi.com/notifications?id=135812 Amendment substitutes the existing table to set turnover-based grace periods for furnishing FORM GSTR-3B and inserts provisos waiving late fees for delayed filings within designated relief windows, capping waived amounts above specified minima and providing a lower waiver threshold where the state tax payable is nil; it further prescribes fixed waived amounts for late fees from the June tax period onwards applicable to nil-tax returns, very small taxpayers, and mid-tier turnover taxpayers. en-us Fri, 04 Jun 2021 00:00:00 +0530 Tue, 08 Jun 2021 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135812 Amendment substitutes the existing table to set turnover-based grace periods for furnishing FORM GSTR-3B and inserts provisos waiving late fees for delayed filings within designated relief windows, capping waived amounts above specified minima and providing a lower waiver threshold where the state tax payable is nil; it further prescribes fixed waived amounts for late fees from the June tax period onwards applicable to nil-tax returns, very small taxpayers, and mid-tier turnover taxpayers. Notifications GST - States Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135812