https://www.taxtmi.com/notifications?id=135905 Waiver of the late fee for delayed FORM GSTR-3B filings is provided in a new proviso, differentiated by classes of registered persons according to aggregate turnover. For March and April 2021, higher-turnover taxpayers get a fifteen-day waiver; lower-turnover taxpayers required to file under the main return provision get thirty days. Lower-turnover taxpayers filing under the proviso receive thirty days for January-March 2021. The amendment operates from 20 April 2021 and inserts a table specifying classes, tax periods and waiver durations. en-us Thu, 10 Jun 2021 00:00:00 +0530 Fri, 18 Jun 2021 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135905 Waiver of the late fee for delayed FORM GSTR-3B filings is provided in a new proviso, differentiated by classes of registered persons according to aggregate turnover. For March and April 2021, higher-turnover taxpayers get a fifteen-day waiver; lower-turnover taxpayers required to file under the main return provision get thirty days. Lower-turnover taxpayers filing under the proviso receive thirty days for January-March 2021. The amendment operates from 20 April 2021 and inserts a table specifying classes, tax periods and waiver durations. Notifications GST - States Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135905