https://www.taxtmi.com/notifications?id=136230 Amendment inserts a proviso waiving the late fee payable under section 47 for defined classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing specified grace periods: fifteen days for taxpayers with aggregate turnover above rupees five crores for March and April 2021, and thirty days for specified taxpayers with turnover up to rupees five crores for the listed tax periods. The amendment is deemed effective from 20 April 2021. en-us Mon, 26 Jul 2021 00:00:00 +0530 Wed, 28 Jul 2021 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136230 Amendment inserts a proviso waiving the late fee payable under section 47 for defined classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing specified grace periods: fifteen days for taxpayers with aggregate turnover above rupees five crores for March and April 2021, and thirty days for specified taxpayers with turnover up to rupees five crores for the listed tax periods. The amendment is deemed effective from 20 April 2021. Notifications GST - States Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136230