https://www.taxtmi.com/notifications?id=136267 Amendment revises the waiver framework for late filing of FORM GSTR-3B by substituting a Table that sets class-specific cure periods from the due date for March-May 2021 returns and certain quarterly periods. It provides that returns for July 2017-April 2021 filed between 1 June and 31 August 2021 will have late fees waived to the extent they exceed small specified thresholds, with a lower threshold where central tax payable is nil. For June 2021 onwards the amendment prescribes capped waiver amounts by class of registered persons. en-us Mon, 02 Aug 2021 00:00:00 +0530 Tue, 03 Aug 2021 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136267 Amendment revises the waiver framework for late filing of FORM GSTR-3B by substituting a Table that sets class-specific cure periods from the due date for March-May 2021 returns and certain quarterly periods. It provides that returns for July 2017-April 2021 filed between 1 June and 31 August 2021 will have late fees waived to the extent they exceed small specified thresholds, with a lower threshold where central tax payable is nil. For June 2021 onwards the amendment prescribes capped waiver amounts by class of registered persons. Notifications GST - States Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136267