https://www.taxtmi.com/notifications?id=136115 Amendment revises waiver provisions for late fees on FORM GSTR-3B: it replaces the prior table with a turnover-differentiated schedule granting limited days of waived late fee for specified March-May 2021 periods, provides a retrospective waiver for returns due July 2017-April 2021 filed between 1 June and 31 August 2021 with excess over specified thresholds waived (with a lower threshold where state tax payable is nil), and sets fixed waiver-excess amounts for late filings from June 2021 onwards by class of registered persons. en-us Fri, 09 Jul 2021 00:00:00 +0530 Mon, 12 Jul 2021 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136115 Amendment revises waiver provisions for late fees on FORM GSTR-3B: it replaces the prior table with a turnover-differentiated schedule granting limited days of waived late fee for specified March-May 2021 periods, provides a retrospective waiver for returns due July 2017-April 2021 filed between 1 June and 31 August 2021 with excess over specified thresholds waived (with a lower threshold where state tax payable is nil), and sets fixed waiver-excess amounts for late filings from June 2021 onwards by class of registered persons. Notifications GST - States Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136115