https://www.taxtmi.com/notifications?id=136041 Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, by specifying categories of taxpayers by aggregate turnover and the corresponding tax periods with defined additional waiver windows for filing. The notification is deemed to have come into force from an earlier specified date and is issued under the Bihar GST statute as an amendment to a prior departmental notification. en-us Thu, 01 Jul 2021 00:00:00 +0530 Fri, 02 Jul 2021 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136041 Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, by specifying categories of taxpayers by aggregate turnover and the corresponding tax periods with defined additional waiver windows for filing. The notification is deemed to have come into force from an earlier specified date and is issued under the Bihar GST statute as an amendment to a prior departmental notification. Notifications GST - States Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136041