https://www.taxtmi.com/notifications?id=136309 The amendment substitutes the Table prescribing staggered extended filing windows for furnishing returns in GSTR-3B by reference to taxpayer classes based on aggregate turnover and State or Union territory of principal place of business, and inserts provisos granting a conditional waiver of the total amount of late fee in excess of a modest threshold for specified past tax periods if returns are furnished within a prescribed future window, with a total waiver where the return shows nil central tax payable. en-us Wed, 24 Jun 2020 00:00:00 +0530 Mon, 09 Aug 2021 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136309 The amendment substitutes the Table prescribing staggered extended filing windows for furnishing returns in GSTR-3B by reference to taxpayer classes based on aggregate turnover and State or Union territory of principal place of business, and inserts provisos granting a conditional waiver of the total amount of late fee in excess of a modest threshold for specified past tax periods if returns are furnished within a prescribed future window, with a total waiver where the return shows nil central tax payable. Notifications GST - States Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136309