Amendment of notification No.12/GST-2, dated 01.01.2019 to rationalize late fee imposed under section 47 of the HGST Act, 2017 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 for specified taxpayers and specified tax periods under the HGST Act, 2017

Amendment of notification No.12/GST-2, dated 01.01.2019 to rationalize late fee imposed under section 47 of the HGST Act, 2017 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 for specified taxpayers and specified tax periods under the HGST Act, 2017 https://www.taxtmi.com/notifications?id=136027 The amendment substitutes a revised table prescribing class based grace periods and inserts provisos providing conditional waivers of late fee for delayed filing of Form GSTR-3B. It differentiates registered persons by aggregate turnover and by nil state tax returns, prescribes staggered waiver caps for later tax periods, and authorises a one time waiver of late fee excess for certain historic tax periods provided returns are filed within the defined relief window. en-us Thu, 01 Jul 2021 00:00:00 +0530 Tue, 13 Jul 2021 18:48:00 +0530 TaxTMI RSS Generator Amendment of notification No.12/GST-2, dated 01.01.2019 to rationalize late fee imposed under section 47 of the HGST Act, 2017 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 for specified taxpayers and specified tax periods under the HGST Act, 2017 https://www.taxtmi.com/notifications?id=136027 The amendment substitutes a revised table prescribing class based grace periods and inserts provisos providing conditional waivers of late fee for delayed filing of Form GSTR-3B. It differentiates registered persons by aggregate turnover and by nil state tax returns, prescribes staggered waiver caps for later tax periods, and authorises a one time waiver of late fee excess for certain historic tax periods provided returns are filed within the defined relief window. Notifications GST - States Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136027