https://www.taxtmi.com/notifications?id=136148 The notification amends prior guidance to set filing windows and conditional waivers of late fee under Section 47 for delayed FORM GSTR-3B returns: it substitutes a turnover-differentiated table governing permitted extended filing periods and inserts provisos waiving late fees above specified floors for retrospectively filed returns within a June-August amnesty window and establishing fixed waiver floors for returns from June onwards according to classes of registered persons and nil tax filings. en-us Thu, 08 Jul 2021 00:00:00 +0530 Thu, 15 Jul 2021 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136148 The notification amends prior guidance to set filing windows and conditional waivers of late fee under Section 47 for delayed FORM GSTR-3B returns: it substitutes a turnover-differentiated table governing permitted extended filing periods and inserts provisos waiving late fees above specified floors for retrospectively filed returns within a June-August amnesty window and establishing fixed waiver floors for returns from June onwards according to classes of registered persons and nil tax filings. Notifications GST - States Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136148