https://www.taxtmi.com/notifications?id=136155 Amendments rationalize waiver mechanics for late fees on delayed FORM GSTR-3B filings by prescribing distinct grace periods for classes of taxpayers based on preceding-year turnover, and by specifying fixed caps on late fee waivers: retrospective waivers for July 2017-April 2021 filings made between 1 June and 31 August 2021 with a lower cap for nil state tax returns, and prospective waivers for June 2021 onwards where late fee is waived to the extent it exceeds prescribed fixed amounts for defined classes including a separate modest amount for returns showing nil central tax. en-us Tue, 01 Jun 2021 00:00:00 +0530 Fri, 16 Jul 2021 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136155 Amendments rationalize waiver mechanics for late fees on delayed FORM GSTR-3B filings by prescribing distinct grace periods for classes of taxpayers based on preceding-year turnover, and by specifying fixed caps on late fee waivers: retrospective waivers for July 2017-April 2021 filings made between 1 June and 31 August 2021 with a lower cap for nil state tax returns, and prospective waivers for June 2021 onwards where late fee is waived to the extent it exceeds prescribed fixed amounts for defined classes including a separate modest amount for returns showing nil central tax. Notifications GST - States Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136155