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=135856 Rationalises the waiver of late fee for delayed filing of FORM GSTR-3B by substituting a table of class-based waiver periods effective 20 May 2021, providing a conditional retrospective waiver for July 2017-April 2021 if returns are filed between 1 June and 31 August 2021 (with a lower ceiling where state tax is nil), and prescribing nominal excess-waiver amounts for late filings from June 2021 onwards according to taxpayer class and tax profile. en-us Wed, 09 Jun 2021 00:00:00 +0530 Sat, 12 Jun 2021 12:12:00 +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=135856 Rationalises the waiver of late fee for delayed filing of FORM GSTR-3B by substituting a table of class-based waiver periods effective 20 May 2021, providing a conditional retrospective waiver for July 2017-April 2021 if returns are filed between 1 June and 31 August 2021 (with a lower ceiling where state tax is nil), and prescribing nominal excess-waiver amounts for late filings from June 2021 onwards according to taxpayer class and tax profile. Notifications GST - States Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135856