https://www.taxtmi.com/notifications?id=136012 Amendment rationalises late fee under section 47 of the CGST Act for FORM GSTR-3B from June 2021 by substituting a Table that prescribes class based waiver periods by aggregate turnover and inserting provisos: historic non filings for July 2017-April 2021 filed between 1 June and 31 August 2021 have late fee waived to the extent it exceeds specified thresholds (with a lower threshold where State tax is nil); for June 2021 onwards fixed waiver thresholds are prescribed by class of registered persons for late filing. en-us Mon, 21 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136012 Amendment rationalises late fee under section 47 of the CGST Act for FORM GSTR-3B from June 2021 by substituting a Table that prescribes class based waiver periods by aggregate turnover and inserting provisos: historic non filings for July 2017-April 2021 filed between 1 June and 31 August 2021 have late fee waived to the extent it exceeds specified thresholds (with a lower threshold where State tax is nil); for June 2021 onwards fixed waiver thresholds are prescribed by class of registered persons for late filing. Notifications GST - States Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136012